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:
$$\begin{array} { | l | r | r | } \hline \text { Employees } & \begin{array} { c } \text { Earnings through } \\\text { Prior Pay Period }\end{array} & \begin{array} { c } \text { Earinngs This } \\\text { Pay Period }\end{array} \\\hline \text { D. Adams } & \$ 1,300 & \$ , 900 \\\hline \text { J. Hess } & 6,100 &2 , 5 0 0 \\\hline \text { R. Luil } & 9 , 5 0 0&3 , 1 0 0 \\\hline \text { T. Morales } & 4,800 & 1,400 \\\hline \text { L. Vang } & 10,000 & 3 , 0 0 0 \\\hline\end{array}$$
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.