According to a payroll register summary of Coronado Industries, the amount of employees' gross pay in December was $846,000, of which $79,000 was not subject to Social Security taxes of 6.2% and $779,000 was not subject to state and federa unemployment taxes, (a) Determine the employer's payroll tax expense for the month, using the following rates: FICA 7.65%, state unemployment 5.4%, and federal unemployment 0.6%