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

Item	Description			Total Cost
Hourly labor wages	850 hours @ $27 per hour
	170 hours for Job 101 =	$	4,590
	330 hours for Job 102 =		8,910
	350 hours for Job 103 =		9,450	$	22,950
Factory supervision					4,750
Production engineer					6,700
Factory janitorial work					1,800
Selling, general, and administrative salaries					8,800
Total payroll costs				$	45,000

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