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A review of the accounting records of Spiller Manufacturing indicated that the company incurred the following payroll costs during the month of September 1. Salary of the company president-$40,000 2. Salary of the vice president of manufacturin $25,000 4. Salary of the vice president of marketing -$18,000 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant-S196,000. 6. Wages of production workers--$938,000 7, Salaries of administrative secretaries $60,000 8. Salaries of engineers and other personnel responsible for maintaining production 178,000 9. Commissions paid to sales staff $252,000