The following totals for the month of January were taken from the payroll register of Blaster Corporation:

Salaries expense $37,800

Social security and medicare taxes withheld $2,835

Income taxes withheld $7,560

Retirement savings $1,400

Salaries subject to federal and state unemployment taxes of 6.2% $6,500

How much is the total payroll expense (Payroll + Payroll taxes) for Blaster Corp. for this payroll?

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 Chapter 11 about payroll taxes, do you expect the total payroll expense to stay the same every month? Explain.