1. Salary of the company president $32,400. 2. Salary of the vice president of manufacturing $16,400. 3. Salary of the chief financial officer $18,300. 4. Salary of the vice president of marketing $16,500. 4. Salary of the vice president of marketing $16,500. 6. Wages of production workers $934,000. 7. Salaries of administrative secretarles $103,000, 7. Salaries of administrative secretaries $103.000, 9. Commissions paid to sales staff- $256,000. Required a. What amount of payroll cost would be classified as SG\&A expense? b. Assuming that Solomon made 4,700 units of product and sold 3,760 of them during the month of March, determine the amount payroll cost that would be included in cost of goods sold. (Do not round intermediate calculations.)