Lightning Electronics is a midsize manufacturer of lithium batteries. The company's payroll records for the November 114 pay period show that employees earned wages totaling $61,000 but that employee income taxes totaling $8,100 and FICA taxes totaling $3,175 were withheld from this amount. The net pay was directly deposited into the employees' bank accounts. Required: 1. What was the amount of net pay? 2. Assuming Lightning Electronics also must pay $360 of unemployment taxes for this pay period, what amount would be reported as the total payroll costs