Berra Company's payroll for December 2017 is summarized below.

Amount Subject to Unemployment Taxes
Payroll	Wages Due	Federal	State
Headquarters	$178,000	$23,000	$6,000
Sales Office #1	48,000	6,000	2,000
Sales Office #2	40,000	3,000	1,000
Total	$266,000	$32,000	$9,000

The state unemployment tax rate is 5.5%. However, Berra receives a 3.5% merit adjustment, bringing its effective state unemployment rate to 2.0%. The FICA rate is 7.65% on an employee's wages to $118,500 and 1.45% in excess of $118,500. Of the $266,000 wages potentially subject to FICA tax, the following amounts are in excess of $118,500.

Headquarters	$18,000
Sales Office #1	20,000
Sales Office #2	16,000

The federal unemployment tax rate is 0.8% after credits. Income and payroll tax withheld amount to $20,000 for headquarters, $7,000 for sales office #1, and $6,500 for sales office #2.

Berra Company's payroll for December 2017 is summarized below. The state unemployment tax rate is 5.5%. However, Berra receives a 3.5% merit adjustment, bringing its effective state unemployment rate to 2.0%. The FICA rate is 7.65% on an employee's wages to $118, 500 and 1.45% in excess of $118, 500. Of the $266, 000 wages potentially subject to FICA tax, the following amounts are in excess of $118, 500. The federal unemployment tax rate is 0.8% after credits. Income and payroll tax withheld amount to $20, 000 for headquarters, $7, 000 for sales office #1, and $6, 500 for sales office #2. Prepare a schedule showing the employer's total cost of wages for November by function. Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes. (To record salaries and wages expense) (To record payroll tax expense) (To record salaries and wages expense) (To record payroll tax expense)