The following payroll totals for the month of April are from the payroll register of Young Corporation: salaries, $223,000; federal income taxes withheld, $31,440; Social Security tax withheld, $13,826; Medicare tax withheld, $3,234; medical insurance deductions, $6,580; and salaries subject to unemployment taxes, $156,600. Determine the total and components of

(1) The monthly payroll and

(2) Employer payroll expenses, assuming Social Security and Medicare taxes equal to the amounts for employees, a federal unemployment insurance tax of 8 percent, a state unemployment tax of 5.4 percent, and medical insurance premiums for which the employer pays 80 percent of the cost.