NEP Corp. has 15 employees each working 40 hours per week and earning $30 an hour. Federal income taxes are withheld at 15% and state income taxes at 6%. FICA taxes are 765% and unemployment taxes are 3.8% of the first $7,000 earned per employee What is NEP's total payroll tax expense for the first week of January? Select one: a. $2,061 b. $18,000 c. $5,841 d. $684 d. e. $1,377