Emma's Hats, Inc payroll records for the Jan 1-14 pay period show that employees earned wages totaling $22,774 . Employee Income taxes totaling $2,011 and FiCA taxes totaling $1,548 were withheld from this amount. The net pay was directly deposited into the employees' bank accounts. Assume Emma's Hats must also pay $750 of unemployment taxes for this pay period. The total payroll tax expense for Emma will be $