Total Cost of Employee R.D. Kagen employs Audrey Lopez at a salary of $32,200 a year. Kagen is subject to employer Social Security taxes at a rate of 6.2% and Medicare taxes at a rate of 1.45% on Lopez's salary. In addition, Kagen must pay SUTA tax at a rate of 5.4% and FUTA tax at a rate of 0.6% on the first $7,000 of Lopez's salary Compute the total cost to Kagen of employing Lopez for the year