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Taxed The New York Yankees have been hit with an $18.9 million luxury tax by Major League Baseball, the 10th consecutive year they will pay a penalty for their spending. The Yankees finished with a $222.5 million payroll for purposes of the tax. Following its payroll-shedding trade with the Los Angeles Dodgers last summer, Boston finished just $47,177 under the $178 million threshold. The Los Angeles Angels wound up at $176.7 million and Philadelphia at $174.5 million.

Agreed Free-agent infielder Ty Wigginton and the St. Louis Cardinals have agreed to a $5 million, two-year contract. The 35-year-old Wigginton, who will make $2.5 million annually, has hit 15 or more homers six times during 11 big league seasons.

Finalized Third baseman Kevin Youkilis and the Yankees have finalized their $12 million, one-year contract. New York also is close to an agreement on a contract to retain outfielder Ichiro Suzuki.

Coaching A person familiar with the decision says Temple has made an offer to New York Giants assistant Matt Rhule to become the Owls’ new head football coach.

• Appalachian State has given interim football coach Scott Satterfield the permanent job. Satterfield has spent 17 of the past 22 years at the school as either a player or assistant.

• Louisiana Tech running backs coach Pierre Ingram has agreed to do the same job for new head football coach Sonny Dykes at California.

• Indiana State has hired Mike Sanford as its head football coach and he will be formally introduced next week. He leaves the staff at Utah State to replace Trent Miles, who left on Nov. 30 after a third straight winning season to take the job at Georgia State.

Leaving North Carolina tailback Gio Bernard is entering the NFL draft after his sophomore season. Bernard is draft-eligible because he has been out of high school for three seasons. He missed the 2010 season with a knee injury.

Moving The U.S. Open tennis tournament is changing the women’s final to Sunday and men’s final to Monday in 2013, building in a day of rest ahead of each title match for the first time. The U.S. Tennis Association, which runs the Grand Slam event played in New York, said the changes are only for the 2013 tournament. A decision on future tournaments will come after the 2013 event.

Sidelined Northwestern basketball player Drew Crawford has a torn labrum in his right shoulder and will have season-ending surgery. The senior is eligible to seek a medical hardship waiver.

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