Fairfield Company's payroll costs for the most recent month are summarized here: Total Item Description Cost Hourly labor wages 890 hours @ $17 per hour 200 hours for Job 101 = 280 hours for Job 102 = 410 hours for Job 103 = $3,400 4,760 6,970 $15,130 Factory supervision Production engineer Factory janitorial work Selling, general, and administrative salaries 4,850 8,000 1,700 8,500 Total payroll costs $38,180 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