1. Paid overhead costs (other than indirect materials and indirect labor) of $19,000. 2. Applied overhead at 115% of direct labor costs. Direct labor costs were $48,000 in the Roasting department and $38,000 in the Blending department. View transaction list Journal entry worksheet Record overhead costs paid. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Journal entry worksheet Record the entry for overhead applied to production. Note: Enter debits before credits. General Journal Debit Credit Transaction 2