gary marks is paid on a monthly basis. for the month of january of the current year, he earned a total of $8,688. federal insurance contributions act (fica) tax for social security is 6.2% on the first $137,700 of earnings each calendar year and the federal insurance contributions act (fica) tax for medicare is 1.45% of all earnings. the federal unemployment taxes (futa) tax rate is 0.6%, and the state unemployment taxes (suta) tax rate is 5.4%. both unemployment taxes are applied to the first $7,000 of an employee's pay. the amount of federal income tax withheld from his earnings was $1,441.57. what is the amount of the employer's payroll taxes expense for this employee? (round your intermediate calculations to two decimal places.) multiple choice $2,627.49 $1,185.92 $420.00 $1,084.64 $2,105.30