Problem: Consider the following information for Ali Company for the payroll of April 9: Employee Cumulative Earnings Before Weekly Payroll Gross Pay for the Week E. Bird $3,100 $900 C. Hart 6,600 625 X. Oakland 8,000 260 The FICA Social Security tax rate is 6.2% on the first $142,800 earned, and FICA Medicare is 1.45% on all earnings. Federal unemployment tax is 0.6% on the first $7,000 earned by each employee. The SUTA tax rate for Ali Company is 5.7% on the first $7,000 of employee earnings for state unemployment purposes. Based on this information, Ali Company's payroll tax expense for the April 9 payroll was as follows: Payroll taxes with X. Oakland Earning $260/week FICA Social Security $110.67 FICA Medicare 25.88 FUTA 7.80 SUTA 74.10 Total $218.45 If X. Oakland earned $3,200 for the week instead of $260, what effect would this change have on the total payroll tax expense? (Round to the nearest cent as needed.) Total Company Payroll Taxes if X. Oakland Earns $260/week Total Company Payroll Taxes if X. Oakland Earns $3,200/week FICA Social Security $110.67 FICA Medicare 25.88 FUTA 7.80 SUTA 74.10 Total $218.45