Mr. Ortega earns a monthly salary of $8,000. Based on Mr.Ortega's Form W-4, the tax tables require withholding $900 per month for income taxes. Mr.Ortega has authorized his employer to deduct $380 per month for medical insurance and $30 per month for a charitable contribution to the Humane Society. Assume a FICA tax rate of 6%, a Medicare tax rate of 1.5%, and an unemployment tax rate of 6% on the first $7,000 of salary earned. Based on this information the total amount of accrued payroll tax expense incurred by Mr. Ortega's employer is