A review of the accounting records of Spiller Manufacturing indicated that the company incurred the following payroll costs during the month of September. 1. Salary of the company president$31,100. 2. Salary of the vice president of manufacturing$15,000. 3. Salary of the chief financial officer$18,100. 4. Salary of the vice president of marketing$15,000. 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant$194,000. 6. Wages of production workers$931,000. 7. Salaries of administrative secretaries$107,000. 8. Salaries of engineers and other personnel responsible for maintaining production equipment$170,000. 9. Commissions paid to sales staff$243,000.