Accounting $2302$A review of the accounting records of Thornton 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.

Salary of the company president $-$$$32,300.$

Salary of the vice president of manufacturing $-$$$16,400.$

Salary of the chief financial officer$-$ $$18,600.$

Salary of the vice president of marketing $-$$$15,100.$

Salaries of middle managers $($department heads, production supervisors$)$ in manufacturing plant$-$$$191,000.$

Wages of production workers$-$ $$946,000.$

Salaries of administrative personnel$-$ $$106,000.$

Salaries of engineers and other personnel responsible for mfaintaining production equipment$-$ $$184,000.$

Commissions paid to sales staff$-$ $$262,000.$

Required

a$.$ What amount of payroll cost would be classified$*$as SG&A $($selling$,$ general, and administrative$)$ expense?

b$.$ Assuming that Thornton made $3,800$ units of product and sold $2,660$ of them during the month of March, determine the amount of