Ramirez Company has the following data for the weekly payroll ending January 31. Employees are paid 1.5 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $132,900 of gross earnings. Ramirez Company is subject to 5.4% state unemployment taxes and 0.6% federal unemployment taxes on the first $7,000 of gross earnings. Jan. 31 Payroll Tax Expense \begin{tabular}{|r|} \hline 260.38 \\ \hline \end{tabular} FICA Taxes Payable State Unemployment Taxes Payable 101.52 Federal Unemployment Taxes Payable \begin{tabular}{|r|} \hline \hline 15.04 \\ \hline \end{tabular}