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Due Exercise 13-07 Marin Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Wages Payroll FICA Federal State Factory $123,500 $123,500 $40,200 $40,200 Sales 33,300 33,300 4,400 4,400 Administrative 39,200 39,200 Total $196,000 $196,000 $44,600 $44,600 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 employee's wages to $128,400 and 1.45% in excess of $128,400. Of the $196,000 wages subject to FICA tax, $20,900 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,600 for factory, $7,100 for sales, and $6,000 for administrative. Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to decimal places, e.g. 5,275.) Factory Administrative Salaries and Wages FICA Taxes FUTA Taxes SUTA Taxes Sales Total Total Cost Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes. (If 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 0 decimal places, e.g. 5,125.) Account Titles and Explanation Debit Credit Factory Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Sales Payroll: (To record solaries and wages expense.) (To record payroll tax expense.) Administrative Payroll: (To record salaries and wages expense.) (To record payroll tax expense.)