Flint Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Federal State $39,500 $39,500 4,000 4,000 FICA Payroll Factory Sales Administrative Wages Due $123,500 30,800 36,000 $190,300 $123,500 30,800 36,000 $190,300 Total $43,500 $43,500 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 $190,300 wages subject to FICA tax, $19,100 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $15,600 for factory, $7,500 for sales, and $6,400 for administrative. (a) Your answer is correct. 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.) Factory Sales Administrative $ 123500 $ 30800 $ 36000 $ 9448 1172 2754 Salaries and Wages FICA Taxes FUTA Taxes SUTA Taxes Total Cost 316 32 988 100 i $ 134252 $ 32104 $ 38754 $ 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.) Debit Credit Account Titles and Explanation Factory Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Sales Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Administrative Payroll: (To record salaries and wages expense.) (To record payroll tax expense.)