1. Requisitioned $12,300 of indirect materials for use in production of surfboard wax. 2. Incurred $188,000 overhead costs (credit Other accounts). 3. Applied overhead at the rate of 155% of direct labor costs. Direct labor costs were $115,000 in the Mixing department and $65,000 in the Shaping department.. View transaction list Journal entry worksheet < 1 2 3 Requisitioned $12,300 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