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 $2\mathrm{.}5\%.$ The FICA rate is $7\mathrm{.}65\%$ on an employee's wages to $$142,800$ and $1\mathrm{.}45\%$ in excess of $$142,800.$ Of the

$$186,000$ wages subject to FICA tax, $$20,000$ of the sales wages is in excess of $$142,800.$ Federal unemployment tax rate is $0\mathrm{.}8\%$ after

credits. Income tax withheld amounts to $$15,700$ for factory, $$6,600$ for sales, and $$5,500$ for administrative.