I have no idea which salaries to use for selling, general and administrative and the cost of goods account. I know that wages are expensed with cost of goods sold, but I could really use some help with this. I have unlimited attempts and it is online so I can check my answers, and I have tried multiple combinations of salaries for the SG&A costs but nothing works. Help?

Exercise 10-6 Identifying product versus SG&A costs LO 10-2, 10-3 A review of the accounting records of Rooney 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$32,500. 2. Salary of the vice president of manufacturing$15,500. 3. Salary of the chief financial officer$19,600. 4. Salary of the vice president of marketing$16,200. 5. Salaries of middle managers (department heads. production supervisors) in manufacturing plant $196,000. 6. Wages of production workers$928,000. 7. Salaries of administrative secretaries$109,000. 8. Salaries of engineers and other personnel responsible for maintaining production equipment $179,000. 9. Commissions paid to sales staff$253,000. Required a. What amount of payroll cost would be classied as SG&A expense? b. Assuming that Rooney made 4,200 units of product and sold 3,570 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 calculations.) a Payroll cost to be included in SG&A cost _ Payroll cost to be included in cost of goods sold _