Harris Company has the following information for the pay period of January 1531: Gross payroll $10,000 Federal income tax withheld $1,800 Social security rate 6.0% Federal unemployment tax rate 0.8% Medicare rate 1.5% State unemployment tax rate 5.4% Assume that for the year to date no employees have reached the maximum earnings subject to FICA taxes. Assuming that all wages are subject to federal and state unemployment taxes, the employer's payroll tax expense would