A review of the accounting records of Stuart Manufacturing indicated that the company incurred the following payroll costs during the month of March. Assume the company's financial statements are prepared in accordance with GAAP. 1. Salary of the company president- \\( \\$ 31,800 \\). 2. Salary of the vice president of manufacturing \\( -\\$ 16,900 \\). 3. Salary of the chief financial officer- \\( \\$ 17,900 \\). 4. Salary of the vice president of marketing \\( -\\$ 16,000 \\). 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant- \\( \\$ 192,000 \\). 6. Wages of production workers- \\( \\$ 948,000 \\). 7. Salaries of administrative personnel- \\( \\$ 106,000 \\). 8. Salaries of engineers and other personnel responsible for maintaining production equipment-\\$183,000. 9. Commissions paid to sales staff- \\( \\$ 251,000 \\). Required a. What amount of payroll cost would be classified as SG\\&A (selling, general, and administrative) expense? b. Assuming that Stuart made 4,700 units of product and sold 3,525 of them during the month of March, determine the amount of payroll cost that would be included in cost of goods sold. Note: Do not round intermediate calculations. Solomon Manufacturing Company began operations on January 1. During the year, it started and completed 1,690 units of product. The financial statements are prepared in accordance with GAAP. The company incurred the following costs: 1. Raw materials purchased and used- \\( \\$ 3,200 \\). 2. Wages of production workers- \\( \\$ 3,590 \\). 3. Salaries of administrative and sales personnel- \\( \\$ 1,895 \\). 4. Depreciation on manufacturing equipment \\( -\\$ 4,195 \\). 5. Depreciation on administrative equipment- \\( \\$ 1,790 \\). Solomon sold 1,110 units of product. Required a. Determine the total product cost for the year. b. Determine the total cost of the ending inventory. Note: Do not round intermediate calculations. c. Determine the total of cost of goods sold. Note: Do not round intermediate calculations