The total payroll of Crane Company for October, 2025 was $788000, of whic $147000 represented amounts paid in excess of $128,400 to certain employees for FICA. $490000 represented amounts paid to employees in excess of the $7,000 maximum subject to unemployment taxes. $151000 of federal income taxes and $14760 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 Crane record as payroll tax expense