Tax deduction for salary and wage expense

Question

Problem: For the current month, Johansen Rubber Cement Co. incurred payroll expenses as follows:

Gross salaries and wages                                $675,000
Payroll Taxes:
OASDI (Social Security Tax) employer's share    $41,850
HI (Medicare tax)--employer's share                    $9,788

Total:                                                            $726,638

Amounts withheld and paid to the government:

Employee income taxes withheld                    $(108,990)
OASDI--employees's share                             $(41,850)
HI--employees's share                                     $(9,788)

Total:                                                          $(160,628)

1) What amount can Johansen Rubber Cement Co. claim as a tax deduction for salary and wage expense?

2) How much can Johansen Rubber Cement Co. deduct as tax expense?