Rick O’Shea, the only employee of Hunter Furniture Company, makes $30,000 per year and is paid once a month. For the month of January, his federal income taxes withheld are $180, state income taxes withheld are $37, social security is 6.2% on a maximum wages of $122,700, Medicare tax is 1.45%, State Unemployment Tax is 4.2%, and Federal Unemployment tax is 0.6%, both on a maximum wages of $7,000 per employee. What is the employer’s payroll tax expense associated with Rick’s paycheck?