During the review of the accounting records of Obert Manufacturing Company, you noted that the company incurred the following costs related to payroll during the month of June: Salary of the company president $32,000 Salary of the CFO $18,800 Salary of the VP of marketing $15,600 Salary of the plant manager $16,000 Salaries of the middle managers in the manufacturing plant such as dept. heads, production supervisors $19,600 Wages of production workers $938,000 Salaries of administrative staff $112,000 Salaries of engineers and other personnel responsible for equipment maintenance Commissions paid to sales staff $178,000 $252,000 Requirements: 1. Calculate the amount of payroll cost that would be classified as a period cost (general, selling and administrative expense) and a product cost. 2. Assume that Obert made 4,000 units of product in June and sold 3,600 units. How much payroll cost would be included in the CGS