Bramble Hardware Company's payroll for November 2017 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $126,600 $126,600 $40,500 $40,500 Sales 28,800 28,800 4,200 4,200 Administrative 38,900 38,900 Total $194,300 $194,300 $44,700 $44,700 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 $118,500and 1.45% in excess of $118,500. Of the $194,300wages subject to FICA tax, $21,300of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,800for factory, $7,700for sales, and $6,800for administrative.