Windsor Hardware's payroll for November is summarized below. 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 $2\mathrm{.}5\%.$ The FiCA rate is $7\mathrm{.}65\%$ on an employec's wages to $ $142,800$ and $1\mathrm{.}45\%$ in excess of $ $142,800.$ Of the $ $190,000$ wages subject to FiCA tax, $ $22,000$ of the sales wages is in excess of $ $142,800.$ Federal unemployment tax rate is $0,8\%$ after credits, incorne tax withheld amounts to $ $16,800$ for factory, $ $7,700$ for sales, and $ $6,800$ for administrative.Prepare a schedule showing the employer's total cost of wages for November by function.Payroll Tax Eceense FICA Toves Pinable $91803201000$ SUTA Twes Payable $($To record employer payroll taxes$)$ Sales Parroll: Salaries and Wages Expense $32000$ Witholdine Taxes Payable FICA Faus Pryable Wapes Payable $\backslash$geoquad $2000\backslash$geoquad $\backslash$geoquad $\backslash$geoquad $\backslash$geoquad $700023792($To record salaries and wages paid and the employee payroll deductions$)\backslash$geoquad $120832$