Exercise 13-7 (Part Level Submission) Concord Hardware Companys payroll for November 2017 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 employees wages to $118,500and 1.45% in excess of $118,500. Of the $187,800wages subject to FICA tax, $18,700of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $15,700for factory, $6,600for sales, and $5,500for administrative.

(a) Prepare a schedule showing the employers 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	$	$	$	$