Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $131,500 $131,500 $41,500 $41,500 Sales 31,100 31,100 4,100 4,100 Administrative 37,400 37,400 Total $200,000 $200,000 $45,600 $45,600 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 $200,000 wages subject to FICA tax, $20,700 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $17,300 for factory, $6,600 for sales, and $5,500 for administrative. (a) Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to O decimal places, e.g. 5,275.) Salaries and Factory Sales $ Wages FICA Taxes FUTA Taxes SUTA Taxes Total $ $ $ Cost Administrative Total