Sunland's Pet Sitting Service hired 5 part-time employees to keep up with business. Sunland estimated the wages would be $7,200 per employee. Sunland was concerned about how much payroll taxes would cost. Calculate Sunland's total payroll taxes for FICA (the 7.65\% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages), federal unemployment tax ( 0.6%), and state unemployment tax (5,4\%). (Round answers to 2 decimal places, es. 5275.) Total payroll taxes $