Blue Hardware payroll for November 2020 is summarized below.

Amount Subject to Payroll Taxes

Unemployment Tax

Payroll Wages Due FICA Federal State

Factory $121,100 $121,100 $39,800 $39,800

Sales 35,100 35,100 3,600 3,600

Administrative 39,400 39,400

Total $195,600 $195,600 $43,400 $43,400

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 $195,600 wages subject to FICA tax, $19,700 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $15,400 for factory, $6,600 for sales, and $5,500 for administrative.

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 $ $ $ $

Prepare the journal entries to record the factory, sales, and administrative payrolls including the employers payroll taxes. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,125.) Account Titles and Explanation Debit Credit Factory Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Sales Payroll: (To record salaries and wages expense.) (To record payroll tax expense.) Administrative Payroll: (To record salaries and wages expense.) (To record payroll tax expense.)