Question 3 of 6 < > Blue Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $127,600 $127,600 $41,200 $41,200 Sales 34,600 34,600 3,700 3,700 Administrative 34,400 34.400 Total $196,600 $196,600 $44,900 $44,900 6.75/15 N E 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 $128,400 and 1.45% in excess of $128,400 Of the $196.600 wages subject to FICA tax. $21.200 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0. credits. Income tax withheld amounts to $17,300 for factory. $6,800 for sales, and $5,700 for administrative 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 $128,400 and 1.45% in excess of $128.400. Of the $196,600 wages subject to FICA tax, $21,200 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $17,300 for factory, $6,800 for sales, and $5,700 for administrative. (a) Your answer is correct. Prepare a schedule showing the employer's total cost of wages for November by function, (Round answers to O decimal places, eg 5,275) Factory Sales Administrative Total 127,600 $ 9.7614 Sales 34,600 $ 1332.50 329.60 29.60 1,030 92.50 Administrative 34,400 Total 196600 26316 137255 0 3592 0 L1225 138.721 36056 $ 37.0016 $ 211.007 eTextbook and Media hp Febs 1:17 A 0 95 (b) Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes. Of no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically Indented when the amount is entered. Do not Indent manually. Round answers to O decimal places, eg 5,125) Account Titles and Explanation Factory Payroll: (To record salaries and wages expense.) Debit Credit (To record salaries and wages expense.) (To record payroll tax expense.) Sales Payroll: Feb 6 1:17 M Administrative Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) eTextbook and Media 6.75/15 OM Feb 6 174