An employee earns $5,750 per month working for an employer. The FICA tax rate for Social Security is 6.2% of the first 5128,400 of earnings each calendar year and the FICA tax rate for Medicare is 145% of all earnings. The current FUTA tax rate is 06%, and the SUTA tax rates 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The employee has $192 in federal income taxes withheld. The employee has voluntary deductions for health insurance of $160 and contributes $80 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? Multiple Choice $439 88 $483.88 O $636.88 $439.88 $483.88 $636,88 O $875.63 $784.88