According to a payroll register summary of Frederickson Compary, the amount of employees' gross pay in December was \\( \\$ 850.000 \\), of which \\( \\$ 80,000 \\) was not subject to \\( \\$ \\) cocial Security taxes of \6.2 and \\( \\$ 750,000 \\) was not subject to state and federal unemployment taxes. (a) - Your answer is incorrect. 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. (Round answer to 0 decimol ploces, eg 125.) Payroll tax expense