Wildhorse Hardware payroll for November 2020 is summarized below.

					Amount Subject to Payroll Taxes
						Unemployment Tax
Payroll		Wages Due		FICA		Federal		State
Factory		$ 122,200		$ 122,200		$ 36,200		$ 36,200
Sales		33,500		33,500		3,900		3,900
Administrative		35,500		35,500
Total		$ 191,200		$ 191,200		$ 40,100		$ 40,100

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 $ 128,400 and 1.45% in excess of $ 128,400. Of the $ 191,200 wages subject to FICA tax, $ 21,600 of the sales wages is in excess of $ 128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $ 15,800 for factory, $ 7,000 for sales, and $ 6,100 for administrative.

(a)

Prepare a schedule showing the employers total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.)

		Factory		Sales		Administrative		Total
Salaries and Wages		$		$		$		$
FICA Taxes
FUTA Taxes
SUTA Taxes
Total Cost		$		$		$		$