View Policies Show Attempt History Current Attempt in Progress According to a payroll register summary of Crane Company, the amount of employees' gross pay in December was $852,000, of which $80,000 was not subject to Social Security taxes of 6.2% and $752,000 was not subject to state and federal unemployment taxes. (a) Your answer is incorrect. Determine the employer's payroll tax expense for the month, using the following rates: FICA 7.65%, state unemployment 5.40%, and federal unemployment 0.60%. (Round answer to 0 decimal places, e.g. 125.) Payroll tax expense $