2 Per incurred the following actual factory overhead costs: indirect materials, $7,500; indirect labor (factory wages payable). $10,300; depreciation on factory equipment, $13,300; factory utilities (utilities payable), $930; and factory insurance expired, $630. Prepare journal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs. Answer is complete but not entirely correct. No Transaction General Journal 1 a. Factory overhead Raw materials inventory 3 C b. Factory overhead Factory wages payable Factory overhead Factory equipment Utilities payable Notes payable Debit Credit 7,500 7,500 00 10,300 10,300 0000 14,860 13,300 930 630