MAIgo$)$ rrepar$$ng Journal Entries $[$LU L$-$ST$]$

Fairfield Company's payroll costs for the most recent month are summarized here:

Required:

& $2.$ Prepare the journal entries for payroll and to apply manufacturing overhead to production. The company applies manufac overhead to products at a predetermined rate of $$40$ per direct labor hour.

Note: If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.

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A Record Fairfield Company's payroll costs to be paid at a later date.

B Record the application of manufacturing overhead to production at a predetermined rate of $$40$ per direct labor hour.