Question 20 2 pts Vaughn Manufacturing's payroll for the pay period ended October 31, 2021 is summarized as follows: Department Payroll Total Wages Federal Income Tax Withheld Amount of Wages Subject to Payroll Taxes F.I.C.A. Unemployment Factory $69,000 $6,000 $69,000 $30,000 Sales 15,000 3,000 15,000 3,000 Office 10,000 2,000 10,000 $94,000 $11,000 $94,000 $33,000 Assume the following payroll tax rates: F.I.C.A. for employer and employee 7.65% each Unemployment 3% What amount should Vaughn accrue as its share of payroll taxes in its October 31, 2021 balance sheet? $9,861 $8,181 $14,661 $22,181