Fairfield Company's payroll costs for the most recent month are summarized here: Item Hourly labor wages Factory supervision Production engineer Factory janitorial work Selling, general, and administrative salaries. Total payroll costs Description 920 hours @ $20 per hour 220 hours for Job 101 = 340 hours for Job 102 = 360 hours for Job 103 = $ 4,400 6,800 7,200 Total Cost $ 18,400 4,550 7,400 1,800 9,000 $ 41,150 Required: 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 $40 per direct labor hour. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.

Fairfield Company's payroll costs for the most recent month are summarized here: Required: 1. \& 2. Prepare the journal entries for payroll and to apply manufocturing overhead to production. The company applies manufacturing overhead to products at a predetermined rate of $40 per direct labor hour. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Journal entry worksheet Record Fairfield Company's payroll costs to be paid at a later date. Note: Enter debits before credits. Journal entry worksheet Record the application of manufacturing overhead to production at a predetermined rate of $40 per direct labor hour. Note: Enter debits before credits