Mr. Zee worked 65 hours during the week ended January 18, 2016. He is paid $12 per hour, and is paid time-and-a-half for all hours over 40 in a week. He had $150 withheld from his pay for federal income taxes, and $10 withheld for health insurance. The combined social security and Medicare tax rate is 7.65% and the federal and state unemployment tax rates are 0.6% and 5.4%, respectively. All earnings are taxable. What is the total employer payroll tax expense for Mr. Zee's current paycheck? $55.80 $71.15 $126.95 $0