3) Santa Barbara Express has 1 sales employee, who earns $5,000 per month and is paid on the last working day of the month. The employee's wages are subject to FICA social security taxes of 6.2% and Medicare taxes of 1.45% on all wages. Withholdings also include federal income tax of $800 for the employee and monthly medical insurance premiums of $110 for the employee. The employer payroll taxes for Santa Barbara Express include FICA taxes, federal unemployment taxes of 0.6% of the first $7,000 paid to the employee, and state unemployment taxes of 5.4% of the first $7,000 paid to the employee. (Assume that the employee has not reached the unemployment limit of $7,000.)