The Oakdale School District employs Simon DuBois at a salary of $72,000 per year as a science teacher. Oakdale is levied employer payroll taxes at the following rates: Social Security taxes at 6.2%; Medicare taxes at 1.45%; SUTA tax at a rate of 5.4% and FUTA tax at a rate of 0.6% each on the first $7,000 of DuBois's salary. What is the total cost of employing Simon DuBois if there are no additional health care or pension expenses to Oakdale School District?