Fairfield Companys payroll costs for the most recent month are summarized here: Item Description Total Cost Hourly labor wages 910 hours @ $35 per hour 180 hours for Job 101 = $ 6,300 330 hours for Job 102 = 11,550 400 hours for Job 103 = 14,000 $ 31,850 Factory supervision 4,550 Production engineer 6,000 Factory janitorial work 1,700 Selling, general, and administrative salaries 9,300 Total payroll costs $ 53,400 Required: 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