Current Attempt in Progress Cullumber Engineering Contractors incurred employee payroll costs of $30,240 ( $23,520 direct and $6,720 indirect) on an engineering project. The company applies overhead at a rate of 25% of direct labor cost. Record the entries to assign payroll liabilities and to apply overhead. (List all debit entries before credit entries. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually.)