6. The total payroll of Teeter Company for the month of October, 2021 was $600,000, of which $150,000 represented amounts paid in excess of $128,400 to certain employees $500,000 represented amounts paid to employees in excess of the $7,000 maximum subject to unemployment taxes. $150,000 of federal income taxes and $15,000 of union dues were withheld. The state unemployment tax is 1%, the federal unemployment tax is .8%, and the current F.I.C.A. tax is 7.65% on an employee's wages to $106,800 and onouid celeT record as payroll 1.45% in excess of $128,400. What amount should Teeter record as payroll tax expense? A) $197,700. B) $188,400. $38,400. B $47,400.