Just answer first pic ( the biggest)and second the third i did it

Required Supply the missing information on the following schedule of cost of goods manufactured. FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, Year 2 Raw materials Beginning inventory Plus: Purchases 119,700 Raw materials available for use $ 148,800 Minus: Ending raw materials inventory Cost of direct raw materials used Direct labor Manufacturing overhead Total manufacturing costs Plus: Beginning work in process inventory Total work in process Minus: Ending work in process inventory Cost of goods manufactured $ 123,700 22,400 309,000 47,300 $ 307,200 Munoz Pet Supplies purchases its inventory from a variety of suppliers, some of which require a six-week load time before delivering the goods. To ensure that she has a sufficient supply of goods on hand, Ms. Leblanc, the owner, must maintain a large supply of inventory. The cost of this inventory averages $21.500. She usually finances the purchase of inventory and pays a 8 percent annual finance charge. Ms. Leblanc's accountant has suggested that she establish a relationship with a single large distributor who can satisfy all of her orders within a two-week time period. Given this quick turnaround time, she will be able to reduce her average inventory balance to $3,200. Ms. Leblanc also believes that she could save $2,400 per year by reducing phone bills, insurance, and warehouse rental space costs associated with ordering and maintaining the larger level of Inventory Required b. Based on the information provided, how much of Ms. Leblanc's inventory holding cost could be eliminated by taking the accountant's advice? Eliminated inventory holding cost 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 1. Salary of the company president- $31,400 2. Salary of the vice president of manufacturing-$16,300. 3. Salary of the chief financial officer-$18,700. 4. Salary of the vice president of marketing-$16,500 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant-$192,000 6. Wages of production workers-$931,000. 7. Salaries of administrative secretaries-$104,000 8. Solories of engineers and other personnel responsible for maintaining production equipment-$169,000 9. Commissions paid to sales staff-$253,000 Required a. What amount of payroll cost would be classified as SG&A expense? b. Assuming that Thornton made 4,100 units of product and sold 3,485 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.) Answer is complete but not entirely correct. a. Payroll cost to be included in SG&A cost Payroll cost to be included in cost of goods $ 423,600 $ 1,308,300 b. sold