Jordan Daniels, the only employee of Daniels Cookware, makes $44,400 per year and is paid once a month. For the month of January, his federal income taxes withheld are $259, state income taxes withheld are $37, social security is 6.2% on a maximum earnings threshold of $132,900, Medicare tax is 145%, State Unemployment Tax is 4.6%, and Federal Unemployment tax is 0.6%, both on a maximum earnings threshold of $7,000 per employee. What is the employer's payroll tax expense associated with Jordan's paycheck