For the first week of January of the current year, 5 employees earned a total of $9,500. FICA tax for Social Security is 6.2% on the first $137,700 of earnings each calendar year and the FICA tax for Medicare is 1.45% of all earnings. The FUTA tax rate is 0.6%, and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay, no employee earned $7,000 in the first week of January. The amount of Federal Income Tax withheld from their earnings was $2,200.00. What is the amount of the employer's payroll taxes expenses for this employee? (Round your intermediate calculations to two decimal places.) A. $ B. $ 726.75 570.00 C. $1,296.75 D. $2,200.00 E. $3,496.75