Item Hourly labor wages Description 880 hours @ $28 per hour 220 hours for Job 101 = 330 hours for Job 102 = 330 hours for Job 103 = $6,160 9,240 Total Cost Factory supervision Production engineer Factory janitorial work Selling, general, and administrative salaries Total payroll costs 9,240 $24,640 4,450 7,000 1,500 8,200 $45,790 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 $56 per direct labor hour. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet A B