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

Item	Description		Total Cost
Hourly labor wages	940 hours @ $24 per hour
	190 hours for Job 101 =	$ 4,560
	280 hours for Job 102 =	6,720
	470 hours for Job 103 =	11,280	$ 22,560
Factory supervision			4,650
Production engineer			7,000
Factory janitorial work			1,200
Selling, general, and administrative salaries			9,100
Total payroll costs			$ 44,510

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 $48 per direct labor hour.

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 $48 per direct labor hour. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field