According to a summary of the payroll of PJW Co., $735,500 in earnings were subject to the 7.8% FICA tax. Also, $84,583 in earnings were subject to state and federal unemployment taxes. Round your answers to the nearest cent. a. Calculate the employer's payroll taxes, using the following rates: state unemployment, 4.5%; federal unemployment, 0.9%. blank. Enter account decreases and cash outflows as negative amounts