A manufacturer incurred the following actual factory overhead costs: indirect materials, $6,200; indirect labor (factory wages payable),

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A manufacturer incurred the following actual factory overhead costs: indirect materials, $6,200; indirect labor (factory wages payable), $9,000; depreciation on factory equipment, $12,000; factory utilities (utilities payable), $800; and factory insurance expired, $500. Prepare journal entries to record 

(a) Indirect materials, 

(b) Indirect labor, and 

(c) Other actual overhead costs.

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