Lightning Electronics is a midsize manufacturer of lithium batteries. The companys 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: What was the amount of net pay? Assuming Lightning Electronics also must pay $360 of unemployment taxes for this pay period, what amount would be reported as the total payroll costs