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 Raw materials available for use Minus: Ending raw materials inventory Cost of direct raw materials used Direct labor 119,700 $ 149,400 $122,900 Manufacturing overhead 22,900 Total manufacturing costs 309,800 Plus: Beginning work in process inventory Total work in process Minus: Ending work in process inventory Cost of goods manufactured 46,800 $ 307,700 A review of the accounting records of Gibson 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-$32,300. 2. Salary of the vice president of manufacturing-$16,200. 3. Salary of the chief financial officer-$19,400. 4. Salary of the vice president of marketing-$15,600. 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant-$197,000. 6. Wages of production workers-$943,000. 7. Salaries of administrative secretaries-$108,000. 8. Salaries of engineers and other personnel responsible for maintaining production equipment-$176,000. 9. Commissions paid to sales staff-$246,000. Required a. What amount of payroll cost would be classified as SG&A expense? b. Assuming that Gibson made 3,800 units of product and sold 3,040 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 b. Payroll cost to be included in cost of goods sold