my A review of the accounting records of Fanning Manufacturing indicated that the company incurred the following payroll costs during the month of March. 1. Salary of the company president-$31,100. 2. Salary of the vice president of manufacturing-$16,200. 3. Salary of the chief financial officer-$19,800. 4. Salary of the vice president of marketing-$15,600. 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant- $190,000. 6. Wages of production workers-$946,000. 7. Salaries of administrative personnel-$103,000. 8. Salaries of engineers and other personnel responsible for maintaining production equipment- $182,000. 9. Commissions paid to sales staff-$255,000. Required a. What amount of payroll cost would be classified as SG&A (selling, general, and administrative) expense? b. Assuming that Fanning made 4,300 units of product and sold 3,440 of them during the month of March, determine the dollar amount of payroll cost that would be included in cost of goods sold for March. Recall that cost of goods sold is an expense on the income statement. Note: Do not round intermediate calculations. a. Payroll cost to be included in SG&A cost b. Payroll cost to be included in cost of goods sold