Areview 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 manufacturing—$25,000. 3. salary of the chief financial officer—$20,000. 4. salary of the vice president of marketing—$18,000. 5. salaries of middle managers (department heads, production supervisors) in manufacturing plant—$196,000. 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 equipment—$178,000. 9. commissions paid to sales staff—$252,000. required a. what amount of payroll cost would be classified as selling, general, and administrative expense?