$1)$ Cleveland Travel has $10$ employees each working $40$ hours per week and earning $$20$ an hour.

Federal income taxes are withheld at $15\%$ and state income taxes at $6\%.$ FICA taxes are $7\mathrm{.}65\%$ and

unemployment taxes are $3\mathrm{.}8\%.$ What is the employer's total payroll tax expense for the first week of

January?

A$)$ $$612.$

B$)$ $$1,224.$

C$)$ $$916.$

D$)$ $$304.$