Green Day Hardware Companys payroll for November 2014 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due Federal State Factory $168,000 $49,000 $49,000 Sales 38,800 5,600 5,600 Administrative 38,000 Total $244,800 $54,600 $54,600 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 $107,700 and 1.45% in excess of $107,700. Of the $244,800 wages subject to FICA tax, $26,000 of the sales wages is in excess of $107,700. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,310 for factory, $6,620 for sales, and $5,520 for administrative. Collapse question part (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. Do not leave any answer field blank. Enter 0 for amounts.) Factory Sales Administrative Total Salaries and Wages $ $ $ $ FICA Taxes FUTA Taxes SUTA Taxes Total Cost $ $ $ $