=+EX 20-3 Entries for flow of factory costs for process cost system objs. 1, 3 The chief cost accountant for Mountain Glade Beverage Co. estimated that total factory overhead cost for the Blending Department for the coming fiscal year beginning March 1 would be $546,000, and total direct labor costs would be $420,000. During March, the actual direct labor cost totaled $36,000, and factory overhead cost incurred totaled $45,000.