OA ezto.mhed Fairfield Company's payroll costs for the most recent month are summarized here Item Hourly labor wages Description 90 hours @$21 per hour 160 hours for Job 101 310 hours for Job 102 320 hours for Job 103 $3,360 6,510 Factory supervision Production engineer Factory janitorial work Selling. general, and administrative 6,720 $16,590 4,350 8,000 1,000 salarles Total payroll costs 8,700 $38,640 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 $42 per direct labor hour (It no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field) View transaction list Journal entry works aet Record Fairfield Company's payroll costs to be paid at a later date. Note: Enter debits before credits View general journal Clear entry Record entry References eBook & Resources arming Objective 02-51 Prepare jounal