Factory Overhead Journal Entries (Actual Cost System). The Rally Company incurred the following factory overhead costs during October, 20x1: Indirect materials Indirect labor Depreciation on factory-equipment Rani on factory building. Factory managers salaries $2.000 5,000 8.000 10,000 20,000 Prepare the journal entries to record these costs in an actual cost system as of October 31, 20x1.