The following totals for the month of February were taken from the payroll register of Arcon Company:

Salaries expense	$13,000
Social security and Medicare taxes withheld	975
Income taxes withheld	2,600
Retirement savings	500
Salaries subject to federal and state unemployment taxes of 6.2%	4,000

(a) How much is the total payroll expense for Arcon Company for this payroll? (b) Assume that the monthly salaries expense remains the same for the entire year and no employees are hired or fired during that time. Based on what you learned in this chapter about payroll taxes, do you expect the total payroll expense to stay the same every month? Explain.