Fairfield Company's payroll costs for the most recent month are summarized here: Item Total Cost Hourly labor wages Description 920 hours @ $29 per hour 170 hours for Job 101 = 290 hours for Job 102 = 460 hours for Job 103 = $ 4,930 8,410 13,340_$26,680 4,650 6,200 1,800 Factory supervision Production engineer Factory janitorial work Selling, general, and administrative salaries Total payroll costs 8,700 $48,030 1. Calculate how much of the labor costs would be added to the following accounts: $ 26,680 a. Work in Process Inventory b. Manufacturing Overhead Selling, General, and Administrative Expenses $ 26,680 $ 21,350