According to a payroll register summary of Crane Company, the amount of employees' gross pay in December was $799,000, of which $67,200 was not subject to Social Security taxes of 6.2% and $750.000 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% an all salaries and wages), state unemployment 5.4%, and federal unerrployment 0.6%. (Round answer to 0 decimal places, eg. 125. Payroll tax expense