Fairfield Company's payroll costs for the most recent month are summarized here: Item Hourly labor wages Description Factory supervision Production engineer Factory janitorial work Selling, general, and administrative salaries Total payroll costs Required: Total Cost 750 hours $18 per hour 200 hours for Job 101 = 320 hours for Job 102 = 230 hours for Job 103 = $ 3,600 5,760 4,140 $ 13,500 3,750 6,900 1,800 9,000 $ 34,950 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