A review of the accounting records of Wild Horses Inc indicated that the company incurred the following payroll costs during the month of March. 1. Salary of the company president 2. Salary of the vice president of manufacturing 3. Salary of the chief financial officer 4. Salary of the vice president of marketing 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant 6. Wages of production workers 7. Salaries of administrative personnel in the office 8. Salaries of engineers and other personnel responsible for maintaining manufacturing equipment 9. Commissions paid to sales staff $ LA LA LA LA $ $ $ 696969 $ $ $ 6969 $ $ 224,000 112,000 131,600 109,200 1,372,000 6,566,000 784,000 1,246,000 1,764,000 REQUIRED 1. What amount of payroll cost would be classified as general, selling, and administrative expense? 2. Assuming that Wild Horses Inc made units of product in the month Assuming that Wild Horses Inc sold only units of product made in the month 22,500 18,000 of March, determine the amount of payroll cost that would be included in cost of goods sold. Also, assume there was no beginning inventory at the beginning of March.