The total payroll of Carbon Company for the month of October was $240,000, all subject to CPP deductions of 4.95% and El deductions of 1.66%. As well, $60,000 in federal income taxes and $6,000 of union dues were withheld. The employer matches the CPP employee deductions and contributes 1.4 times the employee El deductions. What amount should Carbon record as employer payroll tax expense for October?