plz throughly explain! i dont get it

Mr. Ortega earns a monthly salary of $4,000. Based on Mr. Ortega's Form W-4, the tax tables require withholding $450 per month for income taxes. Mr. Ortega has outhorized his employer to deduct $190 per month for medical insurance and $15 per month for a chantable 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 income, Based on this information, the total amount of accrued payrol tax expense incurred by Mc. Ortega's employer for January is Mutitiple Choice 5300 5610 $810. $540