Fairfield Companys raw materials inventory transactions for the most recent month are summarized here:

Beginning raw materials	$	10,000
Purchases of raw materials		111,000
Raw materials issued
Materials requisition 1445		48,500	For Job 101
Materials requisition 1446		31,000	For Job 102
Materials requisition 1447		11,500	Used on multiple jobs

1. & 2. Prepare the journal entries for materials. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1 record the purchase of raw materials on account

2 record the issuance of raw material to production

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

Item	Description				Total Cost
Hourly labor wages	810 hours @ $16 per hour
	200 hours for Job 101 =	$	3,200
	330 hours for Job 102 =		5,280
	280 hours for Job 103 =		4,480		$	12,960
Factory supervision						3,950
Production engineer						6,300
Factory janitorial work						1,800
Selling, general, and administrative salaries						9,700
Total payroll costs					$	34,710

1. Calculate how much of the labor costs would be added to the following accounts:

work in process inventory

manufacturing overhead

selling, general and administrative expenses