During April, Darling company incurred factory overhead costs as follows: indirect materials, $30,000; indirect labor, $78,000; utilities

Question:

During April, Darling company incurred factory overhead costs as follows: indirect materials, $30,000; indirect labor, $78,000; utilities cost, $7,000; and factory depreciation, $55,000. Journalize the entry to record the factory overhead incurred during April.