Pearl Hardware payroll for November 2020 is summarized below.

					Amount Subject to Payroll Taxes
						Unemployment Tax
Payroll		Wages Due		FICA		Federal		State
Factory		$128,000		$128,000		$42,900		$42,900
Sales		32,600		32,600		3,700		3,700
Administrative		36,300		36,300
Total		$196,900		$196,900		$46,600		$46,600

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 $128,400 and 1.45% in excess of $128,400. Of the $196,900 wages subject to FICA tax, $20,700 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $15,000 for factory, $7,500 for sales, and $6,600 for administrative.

Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.) Factory Sales Administrative Total Salaries and Wages & FICA Taxes FUTA Taxes SUTA Taxes Total Cost Debit Credit Account Titles and Explanation Factory Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Sales Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Administrative Payroll: (To record salaries and wages expense.) (To record payroll tax expense.)