1. Salary of the company president-$32,700. 2. Salary of the vice president of manufacturing-$16,000. 3. Salary of the chief financial officer-$19,000. 4. Salary of the vice president of marketing-$15,300. 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant-$203,000. 6. Wages of production workers-$931,000. 7. Salaries of administrative secretaries-$105,000 8. Salaries of engineers and other personnel responsible for maintaining production equipment-$170,000 9. Commissions paid to sales staff-$258,000. Required a. What amount of payroll cost would be classified as SG&A expense? b. Assuming that Rooney made 3,300 units of product and sold 2,475 of them during the month of March, determine the amount of payroll cost that would be included in cost of goods sold. (Do not round intermediate calculations.) a Payroll cost to be included in SG&A cost b. Payroll cost to be included in cost of goods sold $ 430,000 Munoz Manufacturing Company began operations on January 1. During the year, it started and completed 1,640 units of product. The financial statements are prepared in accordance with GAAP. The company incurred the following costs: 1. Raw materials purchased and used-$3,090. 2. Wages of production workers-$3,470. 3. Salaries of administrative and sales personnel-$1,920. 4. Depreciation on manufacturing equipment-$5,576. 5. Depreciation on administrative equipment-$1785. Munoz sold 1,200 units of product. Required a. Determine the total product cost for the year. b. Determine the total cost of the ending Inventory. (Do not round Intermediate calculations.) c. Determine the total of cost of goods sold. (Do not round Intermediate calculations.) a. $ 12,136 b Total product cost Total cost of ending inventory Total cost of goods sold C