Accurate Reports has $80$ employees each working $39$ hours per week and earning $$27$ an hour. Federal income taxes are withheld at $15\%$ and state income taxes at $6\%.$ FICA taxes are $7\mathrm{.}65\%$ of the first $$142,800$ earned per employee and $1\mathrm{.}45\%$ thereafter. Unemployment taxes are $6\mathrm{.}20\%$ of the first $$7,000$ earned per employee.

Required:

$1.$ Compute the total salaries expense, the total withholdings from employee salaries, and the actual payroll payment $($salaries payable$)$ for the first week of January.

$2.$ Compute the total payroll tax expense Accurate Reports will pay for the first week of January.