then CH10 Help A review of the accounting records of Baird Manufacturing indicated that the company incurred the following payrol month of March. Assume the company's financial statements are pr in accordance with GAAP 1. Salary of the company president-$75,000 2. Salary of the vice president of manufacturing-$50,000. 3. Salary of the chief financial officer-$42,000 of the vice president of marketing $40,000 . Salaryes ofmdile manaers deparment eads producion supervisors n manufacturing plant-$147,00o 5. Salaries of middle 6. Wages of production workers-$703,500 7. Salaries of administrative secretaries-$60,000 8. Salaries of engineers and other personnel responsible for maintaining production equipment-$133,500 9. Commissions paid to sales staff-$146,000 Required a. What amount of payroll cost would be classified as SG&A expense? b. Assuming that Baird made 5,000 units of product and sold 4,000 of them during the month of March, determine the amount of erences payroll cost that would be included in cost of goods sold. (Do not round intermediate calculations.) a. Payroll cost to be in b. Payroll cost to be included in cost of goods sold d in SG&A cost