Factory $120,000 $120,000 $39,000 $39,000 Sales 32,000 32,000 4,000 4,000 Administrative 34,000 34,000 Total $186,000 $186,000 $43,000 $43,000 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 $142,800 and 1.45% in excess of $142,800. Of the $186,000 wages subject to FICA tax, $20,000 of the sales wages is in excess of $142,800. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $15,400 for factory, $7,700 for sales, and $6,800 for administrative. (a) Prepare a schedule showing the employer's total cost of wages for November by function. Wages $ FICA Taxes Federal Factory 120000 $ Sales Administrative 32000 $ 34000 U.T. State U.T. Total $ $ Cost $ Total