An employee eamed $4770 in February working for an employer. Cumulative earnings of the previous pay penods are $4.970. The Federal Insurance Contibutions Act FICA tax rate for Social Security is 6.2% of the first 5137700 of earnings each calendar year and the Federal Insurance Contributions Act (FICA tax rate for Medicare is 145% of all earnings. The current Federal Unemployment Taxes (FUTA) tax rate is 06%, and the State Unemployment Tous (SUTA) tax rate is 5.4% Both unemployment tores are applied to the first $7,000 of an employee's pay. What is the amount the employer should record as payroll tres expense for the month of February? Murple Choice $43671 3:01.50 $60341 5364 91 $238.50