The following form is used by Matsuto Manufacturing Co$.$ to compute payroll taxes incurred during April:Classification of Wages and SalariesUnemploymentTaxesEarnings FICA Federal State forTaxMonth$8\%1\%$Tax$$88,1804\%16,220?$Payroll taxes on factory wages.....Administrative salaries..Sales salaries..........Total payroll taxes.....$\mathrm{.}12,00011,500?$Total Payroll Taxes Imposed on EmployerRequired:$1.$ Using the above form, calculate the employer's payroll taxes for April.Assume that none of theemployees has achieved the maximums for FICA andunemployment taxes$\mathrm{.}2.$ Assuming that the employer payroll taxes on factory wages are treated as factory overhead, the taxes covering administrative salaries are an administrative