An employee earns $5,900 per month working for an employer. The FICA tax rate for Social Security is 6.2% of the first $132,900 of earnings each calendar year and the FICA tax rate for Medicare is 1.45% of all earnings. The current FUTA tax rate is 0.6%, and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employees pay. The employee has $198 in federal income taxes withheld. The employee has voluntary deductions for health insurance of $166 and contributes $83 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? (Round your intermediate calculations to two decimal places.)