Mabel Miller is paid monthly. For the month of September, she earned a total of $6,200. FICA tax for social security is 6.2% and the FICA tax for Medicare is 1.45%. The rate for FUTA tax is 0.8% and the rate for SUTA tax is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. Federal tax withheld from Mabel's earnings was $900. What is the total employer payroll taxes resulting from Mabel's earnings?

A) $474.30

B) $858.70

C) 384.40

D) 900.000