Ch. 16-18 /e Saved Help Save & 1. Requisitioned $11,100 of indirect materials for use in production of surfboard wax. 2. Incurred $166,000 overhead costs (credit Other accounts). 3. Applied overhead at the rate of 150% of direct labor costs. Direct labor costs were $130,000 in the Mixing department and $80,000 in the Shaping department.. View transaction lat Journal entry worksheet 3 Applied overhead at the rate of 150% of direct labor costs. Direct labor costs were $130,000 in the Mixing department and $80,000 in the Shaping department Note: Enter debits before credits Debit Credit Transaction 3 General Journal Work in process inventory-Mixing Work in process inventory-Shaping Factory Overhead Record entry Clear entry View general Journal