Exercise 16-20 (Static) Recording overhead costs LO P3 Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $40,000 in cash. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $42,000 in the Roasting department and $33,000 in the Blending department. Journal entry worksheet B Exercise 16-20 (Static) Recording overhead costs LO P3 Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $40,000 in cash. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $42,000 in the Roasting department and $33,000 in the Blending department. Journal entry worksheet Record the entry for overhead applied to production. Note: Enter debits before credits