Fairfield Company's payroll costs for the most recent month are summarized here: Item Description Total Cost Hourly labor wages 830 hours @ $34 per hour 210 hours for Job 101 = 330 hours for Job 102 = 290 hours for Job 103 = $ 7,140 11,220 9,860 $28,220 Factory supervision Production engineer Factory janitorial work Selling, general, and administrative salaries 4,850 7,900 1,700 Total payroll costs 9,100 $51,770 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 $68 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 A B Record Fairfield Company's payroll costs to be paid at a later date. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < A B Record the application of manufacturing overhead to production at a predetermined rate of $68 per direct labor hour. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal