Using the information following information, what is the employer's payroll tax expense for the week, assuming that Stanley is the only employee? During the first week of February, Stanley earned $300. Assume that FICA taxes are 7.65 percent of wages up to $106,800, state unemployment tax is 5.0 percent of wages up to $13,000, and federal unemployment tax is 0.8 percent of wages up to $13,000. Assume that Stanley has voluntary withholdings of $10 and that federal and state income tax withholdings are $18 and $6, respectively.