12.50 points ng overhead cost at $182,400 Estimated direct labor cost was $456,960 for 19.200 hours 5 45,697 Indirect labor Indirect materials Factory rent 2.560 3,470 4 890 Factory 1.230 1880 4 210 5.430 Factory insurance and administrative salaries Required: 1.2 & 3-3. Prepare the journal entries for overhead (t no entry is required for a transactionievent, select No Journal Entry Required" in the first account field.) Journal entry worksheet