Bill's Auction House's payroll for June includes the following data: Gross earnings $3,800 Salaries subject to FICA: 6.2% Social Security 2,500 1.45% Medicare 3,800 Salaries subject to unemployment: 0.8% FUTA 2,000 2.0% SUTA 2,000 Other deductions include: Federal income tax 500 State income tax 300 What is the amount of employer payroll taxes