E$13-9($Payroll Tax Entries$)$ Green Day Hardware Company's payroll for November $2014$ is summarized below. Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal State Factory $$120,000$ $$120,000$ $$40,000$ $$40,000$ Sales $32,00032,0004,0004,000$ Administrative $36,00036,000$ Total $$188,000$ $$188,000$ $$44,000$ $$44,000$

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 employee's wages to $$90,000$ and $1\mathrm{.}45\%$ in excess of $$90,000.$ Of the $$188,000$ wages subject to FICA tax, $$20,000$ of the sales wages is in excess of $$90,000.$ Federal unemployment tax rate is $0\mathrm{.}8\%$ after credits. Income tax withheld amounts to $$16,000$ for factory, $$7,000$ for sales, and $$6,000$ for administrative. Instructions $($a$)$ Prepare a schedule showing the employer's total cost of wages for November by function. $($Round all computations to nearest dollar.$)($b$)$ Prepare the journal entries to record the factory, sales, and administrative payrolls including the employer's payroll taxes.