According to a payroll register summary of Crane Company, the amount of employees' gross pay in December was $952,000, of which $78,400 was not subject to Social Security taxes of 6.2% and $660,000 was not subject to state and federal unemployment taxes. (a) Determine the employer's payroll tax expense for the month, using the following rates: FICA 7.65\% (the 7.65\% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128.400 and the Medicare tax rate of 1.45% on all salaries and wages), state unemployment 5.4%, and federal unemployment 0.6%. (Round answer to 0 decimal ploces, eg. 125.)