Pina Hardware Companys payroll for November 2017 is summarized below.

					Amount Subject to Payroll Taxes
						Unemployment Tax
Payroll		Wages Due		FICA		Federal		State
Factory		$124,400		$124,400		$36,900		$36,900
Sales		31,100		31,100		3,900		3,900
Administrative		37,200		37,200
Total		$192,700		$192,700		$40,800		$40,800

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 $118,500 and 1.45% in excess of $118,500. Of the $192,700 wages subject to FICA tax, $20,200 of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,300 for factory, $6,900 for sales, and $5,800 for administrative.

Prepare a schedule showing the employers total cost of wages for November by function.