Amount Subject to Payroll Taxes

$\backslash$table$[[$Payroll$,$Wages Due,FICA,Unemployment Tax$],[$Federal$,$State$],[$Factory$,$$$114,000,$$$114,000,$$$41,000,$$$41,000],[$Sales$,40,000,40,000,5,000,5,000],[$Administrative$,32,000,32,000,-,-],[$Total$,$$$186,000,$$$186,000,$$$46,000,$$$46,000$