Sunshine Company has the following monthly payroll for June, 2016:

Total salaries	$108,000
Salaries subject to FICA taxes (6.2% + 1.45%)	108,000
Salaries subject to FUTA (0.8%) and state unemployment taxes (2.7%)	28,000
Income taxes withheld	9,700

The total employer's payroll tax expense for this period is:

Select one:

A. $ 9,242

B. $18,942

C. $10,476

D. $ 1,558