Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 15-31. Use this information to answer the questions that follow. Gross payroll $10,000 Federal income tax withheld $1,800 Social security rate 6.0% Federal unemployment tax rate 0.8% Medicare rate 1.5% State unemployment tax rate 5.4% Assuming that all wages are subject to federal and state unemployment taxes, the employer's payroll tax expense would be $1,370 $750 $620 $2,870 1