Taurus’s gross pay for the week is $980.  His yearly pay is  under the limit for OASDI.  Assume that the rate for state and federal  unemployment compensation taxes is 6.2%, and that Taurus’s pay  year-to-date has not yet exceeded the $7,000 cap.  His yearly pay is  under the limit for OASDI.  How much is the total amount of payroll  taxes that his employer must record as payroll tax expenses?