Bastop Company$$s payroll for August $2014$ is summarized below. Amount Subject to Payroll Taxes

Unemployment Tax

Payroll Wages Due F$.$I.C$.$A$.$ Federal State

Warehouse $$206,000$ $$206,000$ $$60,000$ $$60,000$

Sales $184,000184,0005,0005,000$

Administrative $51,00051,000$

Total $$441,000$ $$441,000$ $$65,000$ $$65,000$

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 F$.$I.C$.$A$.$ rate is $7\mathrm{.}65\%$ on an employee$$s wages to $$102,000$ and $1\mathrm{.}45\%$ in excess of $$102,000.$ Of the $$441,000$ wages subject to F$.$I.C$.$A$.$ tax, $$30,000$ of the sales wages and $$25,000$ of administrative wages are in excess of $$102,000.$ Federal unemployment tax rate is $0\mathrm{.}8\%$ after credits. Income tax withheld amounts to $$28,000$ for factory, $$31,000$ for sales, and $$9,000$ for administrative.