ulver Hardware Companys payroll for November 2017 is summarized below.

					Amount Subject to Payroll Taxes
						Unemployment Tax
Payroll		Wages Due		FICA		Federal		State
Factory		$123,500		$123,500		$39,500		$39,500
Sales		30,800		30,800		4,000		4,000
Administrative		36,000		36,000
Total		$190,300		$190,300		$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 employees wages to $118,500 and 1.45% in excess of $118,500. Of the $190,300 wages subject to FICA tax, $19,100 of the sales wages is in excess of $118,500. 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.

Prepare a schedule showing the employers total cost of wages for November by function

Prepare the journal entries to record the factory, sales, and administrative payrolls including the employers payroll taxes