Sunshine Carpet Cleaners has a gross payroll of $24,000. Employees' share of FICA taxes is $1,836 (i.e., 7.65\% of gross payroll). Employees' federal and state withholding taxes are $2,160 and $1,320, respectively. Sunshine Carpet Cleaners' share of FICA taxes is also $1,836. In addition, Sunshine Carpet Cleaners incurs federal unemployment taxes of $145 and state unemployment taxes of $1,295. Compute the total amount that Sunshine Carpet Cleaners will record to payroll tax expense