From tha following information, calculate the payroil tax expense for Gray Company for the payroll of April 9: The FICA tax rate for OASOI is 6.2% on the fint $127,200 earned, and Medicare is 1.45% cn al earnings. Federal unemployment tax is 0.6$, on the fint 57,000 eamed by each employee. The SUTA tax rate for Gray Company is 5.4% on the first $7,000 of enployve earmings for state unemployment parpeses. (Round to the neavest cent as needed) \begin{tabular}{|lcccc|} \hline Employee & Cumulative Earnings & Before Weekly Payroll & Gross Pay for the Week \\ \hline R. Frank & $ & 3,500 & $ & 925 \\ C. Hart & & 6,100 & 600 \\ L. Peter & 7,200 & 290 \\ \hline \end{tabular}