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A company that uses job order costing incurred a monthly factory payroll of $195,500. Of this amount, $58,000 is indirect labor and $137,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Note: Enter debits before credits. A company that uses job order costing incurred a monthly factory payroll of $195,500. Of this amount, $58,000 is indirect labor and $137,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Note: Enter debits before credits. A company estimates the following manufacturing costs at the beginning of the period: direct labor, $496,000; direct materials, $201,000; and factory overhead, \$145,000. Required: 1. Compute its predetermined overhead rate as a percent of direct labor. 2. Compute its predetermined overhead rate as a percent of direct materials. Complete this question by entering your answers in the tabs below. Compute its predetermined overhead rate as a percent of direct labor. A company estimates the following manufacturing costs at the beginning of the period: direct labor, $496,000; direct materials, $201,000; and factory overhead, \$145,000. Required: 1. Compute its predetermined overhead rate as a percent of direct labor. 2. Compute its predetermined overhead rate as a percent of direct materials. Complete this question by entering your answers in the tabs below. Compute its predetermined overhead rate as a percent of direct materials