Shamrock Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $128,000 $128,000 $37,400 $37,400 Sales 32,900 32,900 4,300 4,300 Administrative 35,200 35,200 Total $196,100 $196,100 $41,700 $41,700 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 $196,100 wages subject to FICA tax, $19,900 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $14,700 for factory, $7,000 for sales, and $6,000 for administrative.