Colin Street Body Shop has the following information for the pay period ending March 31st:

Employee Pay Hours YTD Federal Income

Name Rate Worked Earnings Tax Withheld

J. Smith $2,500 Salary $27,500 $4,125

M. Jones $15/hr 45 $ 7,200 $1,080

Assume the Following:

FICA-SS Tax Rate is 4.2%

FICA-Medicare Tax Rate is 1.45%

FUTA Tax Rate is 0.6% on the first $7,000 of wages paid

SUTA Tax Rate is 5% on the first $9,000 of wages paid

From the information provided above, what would be the amount of Wage Expense recorded?