Exercise 13-7 (Part Level Submission) Cheyenne Hardware Company's payroll for November 2017 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State $36,400 3,900 $36,400 3,900 Factory Sales Administrative Total $124,200 34,700 37,700 $196,600 $124,200 34,700 37,700 $196,600 $40,300 $40,300 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, $18,000 of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $17,000 for factory, $7,400 for sales, and $6,400 for administrative. (a) Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.) Factory Sales Administrative Total Salaries and Wages FICA Taxes FUTA Taxes SUTA Taxes Total Cost