A Company's Employees Had the Following Earnings Records at the Close

A company's employees had the following earnings records at the close of the current payroll period:
$\begin{array}{|l|r|r|}\hline\text { Employees } & \begin{array}{c}\text { Earnings through } \\\text { Prior Pay Period }\end{array} & \begin{array}{c}\text { Earnings this Pay } \\\text { Period }\end{array}\\\hline \text { D. Adams } & \$ 11,300 & \$ 3,900 \\\hline \text { J. Hess } & 6,100 & 2,500 \\\hline \text { R. Lui } & 9,500 & 3,100 \\\hline \text { T. Morales } & 4,800 & 1,400 \\\hline \text { L. Vang } & 10,000 & 3,000\\\hline\end{array}$
The company's payroll taxes expense on each employee's earnings includes: FICA Social Security taxes of 6.2% on the first $87,000 plus 1.45% FICA Medicare on all wages; 0.8% federal unemployment taxes on the first $7,000; and 2.5% state unemployment taxes on the first $7,000.Compute the employer's total payroll taxes expense for the current pay period.