According to a payroll register summary of Swifty Company, the amount of employees' gross pay in December was $852,000, of which $88,000 was not subject to Social Security taxes of 6.2% and $744,000 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 5.40%, and federal unemployment 0.60%. (Round answer to O decimal places, e.g. 125.) Payroll tax expense $ eTextbook and Media List of Accounts Save for Later Attempts: 1 of 3 used Submit Answer