1. Salary of the company president $32,300 2. Salary of the vice president of manufacturing $16,400. 3. Salary of the chief financial officer $18,400. 4. Salary of the vice president of marketing $15,100. 5. Salarles of middle managers (department heads, production supervisors) in manufacturing plant- $206,000. 6. Wages of production workers $935,000. 7. Salaries of administrative secretaries $107,000. 8. Salarles of engineers and other personnel responsible for maintaining production equipment $169,000. 9. Commissions paid to sales staff- $247,000. Required a. What amount of payroll cost would be classified as SG\&A expense? b. Assuming that Waiton made 4,600 units of product and sold 3,220 of them during the month of March, determine the amou payroll cost that would be included in cost of goods sold. (Do not round intermediate calculations.)