Exercise 13-9 Green Day Hardware Company's payroll for November 2014 is summarized below Amount Subject to Payroll Taxes Unemployment Tax Federal Payroll Wages Due $184,000 37,200 43,200 $264,400 State Factory Sales Administrative $44,000 4,300 $44,000 4,300 Total $48,300 $48,300 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 $112,700 and 1.45% in excess of $112,700. Of the $264,400 wages subject to FICA tax, $24,000 of the sales wages is in excess of $112,700. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,560 for factory, $6,890 for sales, and $5,790 for administrative