Suppose Jim worked 61 hours during this payroll period and is paid $11.00 per hour. Assume FICA is 6.2%, Medicare is 1.45% and withholding tax is 10%. Calculate Jim's employer's total payroll tax liability for the period.

61 hours x $11= $671, FICA: .062 x $671= $41.60, Medicare: .0145 x $671= $9.73, Withholding tax: .10 x $671= $67.10