April 30 May 31 $ $32, de 9,900 64, ea 59, e39 18,700 34,500 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materiais purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other Overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 189,000 250,000 7.000 57,500 119, ese 1.200,00 55% 1. Incurred other overhead costs (record credit to Other Accounts). 2. Applied overhead to work in process. Prepare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet B Record other factory overhead costs (excluding indirect materials and indirect labor). Record credit to Other Accounts. . Note Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal