Wildhorse Company's payroll for December 2017 is summarized below. Amount Subject to Unemployment Taxes Payroll Federal State Headquarters Sales Office #1 Sales Office #2 Total Wages Due $203.000 55.000 46,000 $304,000 $26.000 7.000 3.000 $36.000 $7,000 2,000 1,000 $10,000 The state unemployment tax rate is 5.5%. However, Wildhorse receives a 3.5% merit adjustment, bringing its effective state unemployment rate to 2.0%. The FICA rate is 7.65% on an employee's wages to $135,000 and 1.45% in excess of $135.000. Of the $304,000 wages potentially subject to FICA tax, the following amounts are in excess of $135.000. Headquarters Sales Office #1 Sales Office #2 $21,000 23.000 18.000 The federal unemployment tax rate is 0.8% after credits. Income and payroll tax withheld amount to $23,000 for headquarters. $8,000 for sales office #1. and $7.400 for sales office #2. Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to decimal places, eg. 5,275.) Total Headquarters Sales Office #1 Sales Office #2 Wages $ FICA Federal U.T. State U.T. Total Cost