Apple Company Has Three Employees $\text { The company is subject to the following taxes }$

Apple Company has three employees:

$\begin{array} { c cc}&\text { Gross Pay through July}&\text { Gross Pay for August}\\ \text { Happy } & \$ 4,120 & \mathbf { \$ 7 5 0 } \\ \text { Doc } & 31,100 & 5,600 \\ \text { White } & \mathbf { 9 5 , 6 0 0 } & 14,700 \end{array}$

$\text { The company is subject to the following taxes }$
$\begin{array}{lcc} \text {Tax} & \text {Rate}& \text {Applied To}\\ \text { FICA-Social Security } & 6.20 \% & \text { First } \$ 106,800 \\ \text { FICA-Medicare } & 1.45 & \text { All grosspay } \\\text { FUTA } & .80 & \text { First } \$ 7,000 \\\text { SUTA } & 5.40 & \text { First } \$ 7,000\end{array}$
What is the amount that Apple Company will record as total payroll taxes for August?