Bobby and Sally work for the same employer,Wooster Manufacturing,which makes brushes for artists and painters.Bobby spends one-half of his time managing the company's speculative investment portfolio,and the other half working with the corporate treasurer in securing cash flow for manufacturing payrolls.Sally is a foreman in the brush factory. How are the salaries paid to Bobby and Sally treated in computing Wooster's payroll factor? Apply the general UDITPA rules.
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