Waterway Hardware payroll for November 2020 is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $122,900 $122,900 $42,500 $42,500 Sales 30,500 30,500 4,300 4,300 Administrative 35,100 35,100 Total $188.500 $188,500 $46,800 $46,800 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 $188,500 wages subject to FICA tax, $21,800 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $14,900 for factory, $6,300 for sales, and $5,300 for administrative.