Caleb Company has the following information for the pay period of December 15-31: Gross payroll $16,000 Social Security Rate 6\% Medicare Rate 1.5% Federal income taxx withheld $4,000 Federal unemployment tax rate .8% State unemployment tax rate 5.4% Assuming that all wages are zubject to federal and state unemployment taxes, the employer's payroll tax expense would be State unemployment tax rate 5.4% Assuming that all wages are zubject to federal and state unemployment taxes, the employer's payroll tax expense would be 4,000 2,192 864 1,200