See the picture clearly here:

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Green Day Hardware Company's payroll for November 2017 is summarized below. 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 $118, 500 and 1.45% in excess of $118, 500. Of the $188,000 wages subject to FICA tax, $20,000 of the sales wages is in excess of $118, 500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,000 for factory, $7,000 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 0 decimal places, e.g. 5, 275.)