A review of the accounting records of Spiller Manufacturing indicated that the company incurred the following payroll costs during the month of September. Salary of the company president $40,000. Salary of the vice president of manufacturing $25,000. Salary of the chief financial officer $20,000. Salary of the vice president of marketing $18,000. Salaries of middle managers (department heads, production supervisors) in manufacturing plant $196,000. Wages of production workers $938,000. Salaries of administrative secretaries $60,000. Salaries of engineers and other personnel responsible for maintaining production equipment $178,000. Commissions paid to sales staff $252,000. Required: a. What amount of payroll cost would be classified as selling, general, and administrative expense