Gary Marks is paid on a monthly basis. For the month of January of the current year, he earned a total of $8, 538. RCA tax for Social Security is 6.2% and the FICA tax for Medicare is 1.45%. The FUTA tax rate is 0.8%. and the SUTA tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The amount of Federal Income Tax withheld from his earnings was $1, 416.67. What is the amount of the employer's payroll taxes expenses for this employee? $1, 087.16 $56.00 $529.36 $378.00 $123.80