Alfred Spindle earned gross wages of $1,540 for the week ended June 21, 20X1. His gross wages year to date, prior to his June 21 paycheck, were $37,600. He had $74 withheld from his pay for federal income taxes, and $12 for health insurance. Social Security tax is 6.2% and Medicare tax is 1.45%; the federal unemployment tax rate is 0.6% and the state unemployment tax rate is 4.2%, both on a maximum of $7,000 per each employee's annual earnings. What is the total employer payroll tax expense associated with Alfred's June 21, 20X1, paycheck? Multiple Choice $22.33 $117.81 $73.92 $191.73