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5) Green Day Hardware Company’ s payroll for November 2014 is summarized below.
Amount Subject to Payroll Taxes
Unemployment Tax
Payroll
Wages Due
Federal
State
Factory
$ 212,000
$ 43,000
$ 43,000
Sales 36,400 5,300 5,300
Administrative 41,200
Total
$ 289,600
$ 48,300
$ 48,300