Current Attempt in Progress Sheridan Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $122,600 $122,600 $37,000 $37,000 Sales 29,700 29,700 4,400 4.400 Administrative 35,500 35.500 Total $187,800 $187,800 $41,400 $41,400 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 $128,400 and 1.45% in excess of $128.400. Of the $187,800 wages subject to FICA tax, $18,700 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $15,700 for factory, $6,600 for sales, and $5,500 for administrative.