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View transaction list Journal entry worksheet 1 2 ARRAY 3 > Applied overhead at the rate of 145% of direct labor costs. Direct labor costs were $105,000 in the Mixing department and $50,000 in the Shaping department. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general journal QS 16-25 Recording costs of factory overhead LO P1, P3 Prepare journal entries to record the following production activities for Hotwax 1. Requisitioned $14,400 of indirect materials for use in production of surfboard wax 2. Incurred $208,000 overhead costs (credit Other accounts). 3. Applied overhead at the rate of 145% of direct labor costs. Direct labor costs were $105,000 in the Mixing department and $50,000 in the Shaping department. Credit View transaction ist View journal entry worksheet No Transaction General Journal 1 1 Factory overhead Raw materials inventory Debit 14.400 14,400 208.000 2 2 Factory overhead Other accounts 208.000