The total payroll of a Company for September, 2025 was $1008000, of which $180000 represented amounts paid in excess of $128,400 to certain employees for FICA. $600000 represented amounts paid to employees in excess of the $7,000 maximum subject to unemployment taxes. $228000 of federal income taxes and $18720 of union dues were withheld. The state unemployment tax is 1%, the federal unemployment tax is 0.8%, and the current F.I.C.A. tax is 7.65% on an employee's wages to $128,400 and 1.45% in excess of $128,400. What amount should the company record as payroll tax expense