Amy Prince earns $49,800 per year and is paid once a month. For January, she had $224 withheld from her pay for federal income taxes, and $70 withheld for health insurance. Social Security tax is 6.2% on a maximum of $142,800 of gross wages per year, and Medicare tax is 1.45%; the federal unemployment tax rate is 0.6% and state unemployment tax rate is 4.2%, both on a maximum of $7,000 of gross wages per year. What is the total employer payroll tax expense for Amy's January paycheck?
Multiple Choice
$491.78
$199.20
$317.48
$516.68
O $516.68 $317.48 $199.20 $491.78 Multiple Choice employer payroll tax expense for Amy's January paycheck?