Food revenue	$ 77,350
Beverage revenue	$ 80,900
Labor costs in the kitchen	$ 5,440
Labor costs in the dining room cost	$ 4,980
Labor costs in bar	$ 4,020

If management wages are $11,700 per year and fringe payroll costs are 6% of direct wages, what is the total payroll costs in dollars?

Note. The given table will be used for questions 8 and 9.