Green Day Hardware Companys payroll for November 2014 is summarized below.

Amount Subject to Payroll Taxes
Unemployment Tax
Payroll	Wages Due	Federal	State
Factory	$228,000	$41,000	$41,000
Sales	33,000	4,300	4,300
Administrative	36,000
Total	$297,000	$45,300	$45,300

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 employees wages to $116,300and 1.45% in excess of $116,300. Of the $297,000wages subject to FICA tax, $24,000of the sales wages is in excess of $116,300. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,310for factory, $6,880for sales, and $5,780for administrative.

b.)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.)