33 A manufacturer incurred the following actual factory overhead costs: indirect materials, $6,200; indirect labor (factory wages payable), $9,000; depreciation on factory equipment, $12,000; factory utilities (utilities payable), $800; and factory insurance expired, $500. Prepare journal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs. 0.23 points View transaction list eBook Print References Journal entry worksheet 1 2 3 Record indirect materials. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Overapplied overhead Record entry Clear entry View general journal