I need to answer the following 2 accounting questions : question 1 : A review of the accounting records of Rayford Manufacturing indicated that the company incurred the following payroll costs during the month of September. 1. Salary of the company president$32,000. 2. Salary of the vice president of manufacturing$16,000. 3. Salary of the chief financial officer$18,800. 4. Salary of the vice president of marketing$15,600. 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant$196,000. 6. Wages of production workers$938,000. 7. Salaries of administrative secretaries$112,000. 8. Salaries of engineers and other personnel responsible for maintaining production equipment$178,000. 9. Commissions paid to sales staff$252,000. Required: a. What amount of payroll cost would be classified as selling, general, and administrative expense? (Omit the "$" sign in your response.) b. Assuming that Rayford made 4,000 units of product and sold 3,600 of them during the month of September, determine the amount of payroll cost that would be included in cost of goods sold. (Omit the "$" sign in your response.) question 2 : Howle Manufacturing Company began operations on January 1. During the year, it started and completed 1,700 units of product. The company incurred the following costs. 1. Raw materials purchased and used$3,150. 2. Wages of production workers$3,530. 3. Salaries of administrative and sales personnel$1,995. 4. Depreciation on manufacturing equipment$4,370. 5. Depreciation on administrative equipment$1,835. Howle sold 1,020 units of product. Required: a. Determine the total product cost for the year. (Omit the "$" sign in your response.) b. Determine the total cost of the ending inventory. (Do not round intermediate calculations. Omit the "$" sign in your response.) c. Determine the total of cost of goods sold. (Do not round intermediate calculations. Omit the "$" sign in your response.)