I know the answer is $1,370, but I need to know to calculate it. I'm missing something. Thanks,

Assuming no employees are subject to ceilings for their earnings, Jensen Company has the following information for the pay period of January 15 - 31, 20xx.

Gross payroll	$10,000		Federal income tax withheld	$1,800
Social security rate	6%		Federal unemployment tax rate	.8%
Medicare rate	1.5%		State unemployment tax rate	5.4%

Assuming that all wages are subject to federal and state unemployment taxes, the Payroll Taxes Expense would be recorded as: A. $1,370 B. $750 C. $620 D. $2,870