Exercise 11-13 According to a payroll register summary of Frederickson Company, the amount of employees' gross pay in December was $873,900, of which $89,000 was not subject to Soaal Security taxes of 6.2% and $773,800 was not subject to state and federal unemployment taxes. Determine the employer's payrol tax expense for the month using the following rates: FICA 7 est answer to 0 decimal pfaces, e.g. 125) state unemployment 5.4% and federal u englomet 0,0% A nd Payroll tax expense s