An employee earns $5.850 per month working for an employet The ICA tarate for Social Security is 6.2% of the first 5127.200 of earnings each calendar year and the FICA tax rate for Medicare is 145% of all caming The current PUTA tax rate is 0.8%, and the SUTA tax rate is 4.2%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The employee has $19 in federal income taxes withheld. The employee has voluntary deductions for health insurance of $154 and contributes 582 to a retirement plan each month. What is the amount the employer should record as payrollares expense for the employee for the month of January (Round your intermediate calculations to two decimal places) - 300