Carla Vista Company's payroll for December 2017 is summarized below. Amount Subject to Unemployment Taxes Payroll Wages Due Federal State Headquarters $164,000 $21,000 $6,000 Sales Office #1 44,000 6,000 2,000 Sales Office #2 37.000 3,000 1,000 Total $245,000 $30,000 $9.000 The state unemployment tax rate is 5.5%. However, Carla Vista 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 $109,000 and 1.45% in excess of $109,000. Of the $245,000 wages potentially subject to FICA tax the following amounts are in excess of $109.000, Headquarters $17,000 Sales Office 1 18,000 Sales Office #2 15,000 The federal unemployment tax rate is 0.8% after credits. Income and payroll tax withheld amount to $18,000 for headquarters, $6,000 for sales office #1 and $6,000 for sales office #2. (a) Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to decimal places, e.g. 5,275) Total Headquarters Sales Office 1 Sales Office $ $ S S Wages FICA Federal U.T. State U.T. Total Cost $ $ $