L04 (20 MIN) 7A-3. From the following information, calculate the payroll tax expense for Gray Company for the payroll of August 9: Employee Cumulative Earnings before Weekly Payroll Gross Pay for the Week U. Acorn F. Jackson R. Robins $3,900 6,100 7,100 $875 825 300 The FICA tax rate for OASDI is 6.2% on the first $106,800 earned, and Medicare is 1.45% on all earnings. Federal unemployment tax is 0.8% on the first $7,000 earned by each employee. The SUTA tax rate for Gray is 5.2% on the first $7,000 of employee earnings for state unemployment purposes