Campbell Manufacturing Company began operations on January 1. During the year, it started and completed 1,780 unlts of product. The financial statements are prepared in accordance with GAAP. The company incurred the following costs: 1. Raw materials purchased and used-\$3,130. 2. Wages of production workers $3,620. 3. Salaries of administrative and sales personnel- $1,975, 4. Depreciation on manufacturing equipment-\$5,354. 5. Depreciation on administrative equipment-\$1,760. Campbeil sold 1,090 units of product. Required a. Determine the total product cost for the year. b. Determine the total cost of the ending inventory. (Do not round intermediate calculations.) c. Dotermine the total of cost of goods sold. (Do not round intermediate Ealculations.) A review of the accounting records of Jordan 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- $32,200. 2. Salary of the vice president of manufacturing $17,000. 3. Salary of the chief flnancial officer $18,600. 4. Salary of the vice president of marketing $15,300. 5. Salarles of middle managers (department heads, production supervisors) in manufocturing plant-\$197,000. 6. Wages of production workers $947,000. 7. Salaries of administrative secretaries $112,000. B. Salarles of engineers and other personnel responslble for maintaining production equipment-\$172,000. 9. Commissions paid to sales staff $244,000. Required a. What amount of payroll cost would be classified as SG\&A expense? b. Assuming that Jordan made 3,600 units of product and sold 3,060 of them during the month of March, determine the amount of payroll cost that would be included in cost of goods sold. (Do not round intermediate caiculations.)