QUESTION 12 what is the journal entry to record applied overhead using a pre-determined overhead rate of 150% of direct labor costs, and with $30,000 of direct labor costs incurred? Account Description QUESTION 13 Assume that indirect materials were incurred for $1,000 and indirect labor was $3,100. Additionally, other actual overhead costs totaled $26,000. What are the journal entries to record the actual overhead? For the third entry, assume a credit to Other Actual Overhead Costs as the account description Account Description Debit Other Actual Overhead Costs