Grouper Hardware payroll for November 2020 is summarized below. Payroll Wages Due FICA Amount Subject to Payroll Taxes Unemployment Tax Federal $42,600 $42,600 4,100 4,100 State Factory $121,300 $121,300 Sales 29.300 29,300 Administrative 36,500 36,500 $187.100 Total $187.100 $46,700 $46,700 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 employee's wages to $128,400 and 1.45% in excess of $128.400. Of the $187.100 wages subject to FICA tax. $18,600 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $15.400 for factory, $7,500 for sales, and $6,500 for administrative