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 $51,000 but that employee income taxes totaling $7,100 and FICA taxes totaling $2,675 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 $260 of unemployment taxes for this pay period, what amount would be reported as the total payroll costs?