1. Requisitioned $11,900 of indirect materials for use in production of surfboard wax. 2. Incurred $166,000 overhead costs (credit Other accounts). 3. Applied overhead at the rate of 150% of direct labor costs. Direct labor costs were $145,000 in the Mixing department and $100,000 in the Shaping department.. View transaction list Journal entry worksheet < 1 2 3 Requisitioned $11,900 of indirect materials for use in production of surfboard wax. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal