Fairfield Company's payroll costs for the most recent month are summarized here: Item 750 hours $30 per hour 200 hours for Job 101 = 300 hours for Job 102- 250 hours for Job 1 03 = Hourly labor wages $6,000 9,000 Factory supervision Production engineer Factory janitorial work Selling, general, and administrative 7,500 $22.500 4,000 8,000 2.500 salaries Total payroll costs 9,000 $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