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

ItemDescriptionTotal CostHourly labor wages830 hours @ $28 per hour250 hours for Job 101 =$ 7,000260 hours for Job 102 =7,280320 hours for Job 103 =8,960$ 23,240Factory supervision4,050Production engineer6,200Factory janitorial work1,900Selling, general, and administrative salaries8,300Total payroll costs$ 43,690

Required:

1. Calculate how much of the labor costs would be added to the following accounts: