Exercise 13-7 Bramble Hardware Company's payroll for November 2017 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Wages Due Payroll Factory Sales Administrative FICA Federal State $124,400 $124,400 31,100 31,100 37,200 37,200 $192,700 $192,700 $36,900 3,900 $36,900 3,900 Total $40,800 $40,800 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 $192,700 wages subject to FICA tax, $20,200 of the sales wages, is in excess of $118,500, Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,300 for factory, $6,900 for sales, and $5,800 for administrative. Your answer is partially correct. Try again. Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to O decimal places, e.g 5,275.) Factory Sales Administrative Total Salaries and Wages 124400 31,100 37,200 192700