5 Fairfield Company's payroll costs for the most recent month are summarized here: Item Description Total Cost Hourly labor wages 750 hours @ $30 per hour 1.25 200 hours for Job 101 = $6, 000 points 300 hours for Job 102 = 9 , 000 250 hours for Job 103 = 7, 500 $22,500 Factory supervision 4,000 eBook Production engineer 8,000 Factory janitorial work 2,500 Print Selling, general, and administrative salaries 9, 000 References Total payroll costs $46,000 1. Calculate how much of the labor costs would be added to the following accounts: a. Work in Process Inventory b. Manufacturing Overhead C. Selling, General, and Administrative Expenses Mc