Headland Hardware's payroll for November is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $124,000 $124,000 $39,000 $39,000 Sales 32,000 32,000 4,000 4,000 Administrative 36,000 36,000 Total $192,000 $192,000 $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 $192,000 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 $15,600 for factory, $7,500 for sales, and $6,400 for administrative. (a) Prepare a schedule showing the employer's total cost of wages for November by function. Wages FICA Taxes Federal U.T. State U.T. Factory Sales $ Total $ $ Cost Administrative $ Total