The total wage expense for Kiln Co. was $166,000. Of this total, $24,000 was above the OASDI wage base limit and not subject to this tax. All eamings are subject to Medicare taxes, and $54,000 was above the federal and state unemployment wage base limits and not subject to unemployment taxes. Please calculate and joumalize the total payroll tax expense for Kin Co. given the following rates and wage base limits: (Click the icon to view the rates and wage base limits.)