According to a payroil register suminary of Vaughn Company, the amount of employces' gross piy in December was $876000, of which $81.000 was not subject to Social Security taxes of 6.2% and $773.000 was not subject to state and federaf unemployment taxes (a) Determine the employer's payroll tax expense for the month, using the following rates: FICA.7.65\%h. state unemployment 5.4056, and federal unemployment 0.600 (Round onswer to 0 decimal ploces e3. 125) Payrolitaxexpense $