Sandhill Companys payroll for December 2017 is summarized below. Amount Subject to Unemployment Taxes Payroll Wages Due Federal State Headquarters $210,000 $27,000 $7,000 Sales Office #1 57,000 7,000 2,000 Sales Office #2 47,000 4,000 1,000 Total $314,000 $38,000 $10,000 The state unemployment tax rate is 5.5%. However, Sandhill receives a 3.5% merit adjustment, bringing its effective state unemployment rate to 2.0%. The FICA rate is 7.65% on an employees wages to $140,000 and 1.45% in excess of $140,000. Of the $314,000 wages potentially subject to FICA tax, the following amounts are in excess of $140,000. Headquarters $21,000 Sales Office #1 24,000 Sales Office #2 19,000 The federal unemployment tax rate is 0.8% after credits. Income and payroll tax withheld amount to $24,000 for headquarters, $8,000 for sales office #1, and $7,700 for sales office #2.

(a) Prepare a schedule showing the employers total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.)

	Total		Headquarters		Sales Office #1		Sales Office #2

Wages

FICA

Federal U.T.

State U.T.

Total Cost