According to a payroll register summary of Bonita Company, the amount of employees' gross pay in December was $864,000, of which $80,000 was not subject to $0cialSecurity taxes of 6.2% and $755,000 was not subject to state and federal unemployment taxes. (a) Determine the employer's payroll fax expense for the month, using the following rates: FICA 7.65\%, state unemployment 5.40 O. and federal unemployment 0.60%. (Round answer to 0 decimol places, es. 125)