Indigo Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $ 128,600 $ 128,600 $36,300 $36,300 3.600 Sales 31.900 31.900 3,600 Administrative 34.900 34 900 Total $ 195,400 $ 195,400 S 39.900 $ 39,900 & 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 S 128.400 and 1.45% in excess of S 128.400 OF the $ 195,400 wages subject to FICA tax $ 20.300 of the sales wages is in excess of $ 128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $ 17,600 for factory, 56.800 for sales and 55.900 for administrative (a) Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to decimal places, es 5.2753 Factory Sales Administrative TC Salaries and Wages 5 5 $ FICA Tas PUTA . SUTA Total Gost 5 $ 5 List of Accounts