3 of 4 < > Current Attempt in Progress Waterway Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $122,900 $122.900 $42,500 $42,500 Sales 30.500 30,500 4,300 4,300 Administrative 35,100 35,100 Total $188,500 $188,500 $46,800 $46,800 2.5/5 At this point in the year, some employees have already received wages in excess of those to which payroll taxes apply. Assume that the state unemployment tax is 2.5%, The FICA rate is 7.65% on an employee's wages to $128,400 and 1.45% in excess of $128,400. Of the $188,500 wages subject to FICA tax, $21,800 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $14,900 for factory, $6,300 for sales, and $5,300 for administrative. (a) 3 Question 3 of 4 < > (a) 2.5/5 E Your answer is correct. Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to 0 decimal places. .3.5.275) Factory Sales Administrative Salaries and Wages $ 122900 $ 30500 25100 $ FICA 1400 2600 Taxes FUTA 341 34 Taxes SUTA 1062 107 Taxes Total 133704 31625 37745 Cost eTextbook and Media Total (b) Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,125.)