Green Day Hardware Companys payroll for November 2014 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due Federal State Factory $148,000 $43,000 $43,000 Sales 36,300 4,700 4,700 Administrative 36,000 Total $220,300 $47,700 $47,700 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 $111,800 and 1.45% in excess of $111,800. Of the $220,300 wages subject to FICA tax, $24,000 of the sales wages is in excess of $111,800. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,710 for factory, $6,360 for sales, and $5,260 for administrative