Bramble Hardware Company's payroll for November 2017 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal Factory $127,600 $127,600 $41,200 Sales Administrative 34,600 34,400 Total $196.600 34,600 34,400 $196,600 3,700 State $41,200 3,700 $44,900 $44,900 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 $118,500 and 1.45% in excess of $118,500. Of the $196,600 wages subject to FICA tax. $21,200 of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $17,300 for factory. $6,800 for sales, and $5,700 for administrative.