Bobby Darling is the only employee of Atlantic Records, Inc. During the first week of January, Darling earned $2,800.00 and had federal and state income tax withholdings of $140.00 and $52.50, respectively. FICA taxes are 7.65 % on earnings up to $117,000. State and federal unemployment taxes for the period are $175.00 and $28.00, respectively. What is the employer's payroll tax expense for the week? Multiple Choice $823.90 $417.20 $395.50 O $609.70