An employee earned $$4,660$ in February working for an employer. Cumulative earnings of the previous pay periods are $$4,860.$ The Federal Insurance Contributions Act $($FICA$)$ tax rate for Social Security is $6\mathrm{.}2\%$ of the first $$137,700$ of earnings each calendar year and the Federal Insurance Contributions Act $($FICA$)$ tax rate for Medicare is $1\mathrm{.}45\%$ of all earnings. The current Federal Unemployment Taxes $($FUTA$)$ tax rate is $0\mathrm{.}6\%,$ and the State Unemployment Taxes $($SUTA$)$ tax rate is $5\mathrm{.}4\%.$ Both unemployment taxes are applied to the first $$7,000$ of an employee's pay. What is the amount the employer should record as payroll taxes expense for the month of February?