Answer: $ 1934
Step-by-step explanation:
Total amount of payroll tax expense =
Social security tax withheld+Medicare tax withheld +State and federal unemployment compensation taxes on earnings
=1200+300+( 0.8 + 5.4 )/100 × 7000
= 1500 + ( 6.2 )/100 × 7000
= 1500 + 0.062 × 7000
= 1500 + 434
= $ 1934