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 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?