At the end of October, the payroll register for Noir Tool Corporation contained the following totals: wages, $371,000; federal income taxes withheld, $94,884; state income taxes withheld, $15,636; Social Security tax withheld, $23,002; Medicare tax withheld, $5,379.50; medical insurance deductions, $12,870; and wages subject to unemployment taxes, $57,240.

Determine the total and components of the monthly payroll, assuming Social Security and Medicare taxes equal to the amount for employees, a federal unemployment insurance tax of 0.8 percent, a state unemployment tax of 5.4 percent, and medical insurance premiums for which the employer pays 80 percent of the cost. Round your answers to the nearest cent.

Employees' federal income taxes payable	$
Employees' state income taxes payable	$
Social Security tax payable	$
Medicare tax payable	$
Medical insurance premiums payable	$
Wages payable	$
Total monthly payroll	$

Determine the total and components of the employer's payroll expense, assuming Social Security and Medicare taxes equal to the amounts for employees, a federal unemployment insurance tax of 0.8 percent, a state unemployment tax of 5.4 percent, and medical insurance premiums for which the employer pays 80 percent of the cost. Round your answers to the nearest cent.

Social Security tax payable	$
Medicare tax payable	$
Medical insurance premiums payable	$
Federal unemployment tax payable	$
State unemployment tax payable	$
Total payroll expenses	$