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 Required: Description 810 hours @ $34 per hour 240 hours for Job 101 = 250 hours for Job 102 = 320 hours for Job 103 = Total Cost $ 8,160 8,500 10,880 $ 27,540 3,950 6,500 1,200 9,500 $ 48,690 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