Wildhorse Hardware Company's payroll for November 2017 is summarized below.
| Amount Subject to Payroll Taxes |
| Unemployment Tax |
| Payroll |
Wages Due |
FICA
|
Federal |
State |
| Factory |
$122,700 |
$122,700 |
$41,000 |
$41,000 |
| Sales |
29,300 |
29,300 |
3,700 |
3,700 |
| Administrative |
33,300 |
33,300 |
|
|
| Total |
$185,300 |
$185,300 |
$44,700 |
$44,700 |
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 $118,500 and 1.45% in excess of $118,500. Of the $185,300 wages subject to FICA tax, $18,600 of the sales wages is in excess of $118,500. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $16,000 for factory, $7,400 for sales, and $6,500 for administrative.
Prepare a schedule showing the employer's total cost of wages for November by function. (Round answers to 0 decimal places, e.g. 5,275.)