Action Travel has $10$ employees each working $40$ hours per week and earning $$20$ an hour. Federal income taxes are withheld at $15\%$ and state income taxes at $6\%.$ FICA taxes are $7\mathrm{.}65\%$ and unemployment taxes are $3\mathrm{.}8\%$ of the first $$7,000$ earned per employee. What is the actual payroll payment $($Salaries Payable$)$ for the first week of January?

Multiple Choice

$$5,404$

$$8,000$

$$4,792$

$$5,708$