An employee earns $5,650 per month working for an employer. The FICA tax rate for Social Security is 6.2% and the FICA tax rate for Medicare is 1.45%. The current FUTA tax rate is 0.8%, and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The employee has $188 in federal income taxes withheld. The employee has voluntary deductions for health insurance of $156 and contributes $78 to a retirement plan each month. What is the amount the employer should record as payroll taxes expense for the employee for the month of January?