An employee receives an hourly rate of $$45,$ with time and a half for all hours worked in excess of $40$ during the week. Payroll data for th current week are as follows: hours worked, $48$; federal income tax withheld, $$950$; social security tax rate, $6\mathrm{.}0\%$; Medicare tax rate, $1\mathrm{.}5\%$; state unemployment compensation tax, $5\mathrm{.}4\%$ on the first $$7,000$; federal unemployment compensation tax, $0\mathrm{.}8\%$ on the first $$7,000$

Determine the employer's payroll tax expense if: Round your answers to two decimal places.

a$.$ This is the first payroll of the year and the employee has no cumulative earnings for the year to date.

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b$.$ The employee's cumulative earnings for the year prior to this week equal $$6,200.$