Fairfield Companys payroll costs for the most recent month are summarized here:

Item	Description			Total Cost
Hourly labor wages	790 hours @ $15 per hour
	250 hours for Job 101 =	$	3,750
	340 hours for Job 102 =		5,100
	200 hours for Job 103 =		3,000	$	11,850
Factory supervision					5,250
Production engineer					7,500
Factory janitorial work					1,200
Selling, general, and administrative salaries					8,300
Total payroll costs				$	34,100

1. & 2. Prepare the journal entries for payroll and to apply manufacturing overhead to production. The company applies manufacturing overhead to products at a predetermined rate of $30 per direct labor hour. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Journal entry worksheet

Record Fairfield Company's payroll costs to be paid at a later date.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1