The payroll register of Sara Company indicates $5,850 of social security tax withheld and $1,600 of Medicare tax withheld on total salaries of $92,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $31,500, taxable at the federal rate of 0.8% and the state rate of 5.4%, respectively. What is the total amount of payroll tax expense? a. $7,702 b. $7,450 c. $9,151 d. $9,403