Fairfield Company's payroll costs for the most recent month are summarized here: Total Item Description Cost Hourly labor wages 890 hours @ $25 per hour 180 hours for Job 101 = $ 4,500 300 hours for Job 102 = 410 hours for Job 103 = 7,500 10,250 $22,250 Factory supervision Production engineer Factory janitorial work Selling, general, and administrative salaries 4,150 6,500 1,900 8,300 Total payroll costs $43,100 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