RD Kagen employs Audrey Lopez at a salary of $32,300 a year, Kagen is subject to employer

Question:

RD Kagen employs Audrey Lopez at a salary of $32,300 a year, Kagen is subject to employer Social Security taxes at a rate of 62% and Medicare taxes at a rate of 1.45% on Lopezs salary. In addition, Kagen must pay SUTA tax at a rate of 5.4% and FUTA tax at a rate of 0.6% on the first $7,000 of Lopezs salary.
Compute the total cost to kagen of employing Lopez for the year. If required, round your answer to the nearest cent.