Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 15 31. Gross payroll $10,000 Federal income tax withheld $1,800 Social security rate 6% 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:

a. $2,870

b. $750

c. $620

d. $1,370