Exercise 11-13 (Part Level Submission) According to a payroll register summary of Frederickson Company, the amount of employees gross pay in December was $873,200, of which $84,800 was not subject to Social Security taxes of 6.2% and $768,700 was not subject to state and federal unemployment taxes. Collapse question part (a) Incorrect answer. Your answer is incorrect. Try again. Determine the employers payroll tax expense for the month, using the following rates: FICA 7.65%, state unemployment 5.4%, and federal unemployment 0.8%. (Round answer to 0 decimal places, e.g. 125.) Payroll tax expense $Entry field with incorrect answer 64,037.6