Question 10 of 20 View Policies -/7.5 E Current Attempt in Progress Oriole Engineering Contractors incurred employee payroll costs of $39,600 ($30,800 direct and $8,800 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 account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation (To record service salary and wages) (To record the applied overhead) Debit Credit