Lightning Electronics is a midsize manufacturer of lithium batteries. The company's payroll records for the November 1-14 pay period show that employees earned wages totaling $69,000 but that employee income taxes totaling $10,800 and FICA taxes totaling $3,575 were withheld from this amount. The net pay was directly deposited into the employees' bank accounts. Assume Lightning Electronics also must pay $440 of unemployment taxes for this pay period.

Record the payroll tax expense.