Refer to the information in QS 3-2 and QS 3-3. Industrial Boxes requisitioned $18,000 of indirect materials from its raw materials and used $20,000 of indirect labor in its production of boxes. Also, it incurred $312,000 of other factory overhead costs. It applies factory overhead at the rate of 135% of direct labor costs. Prepare journal entries to record its
(1) Indirect materials requisitioned,
(2) Indirect labor used in production,
(3) Other factory overhead costs incurred, and
(4) Application of overhead to production.