According to a payroll register summary of Frederickson Company, the amount of employees' gross pay in December was $850,000, of which $80,000 was not subject to Social Security taxes of 6.2% and $750,000 was not subject to state and federal unemployment taxes. 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 O decimal places, eg. 125.) Payroll tax expense