$($a$)$ Incurred and paid in cash $$180,000$ in actual other overhead costs.

$($b$)$ Used $$16,000$ of indirect materials in production.

$($c$)$ Applied overhead. The predetermined overhead rate is $140\%$ of direct labor costs. Direct labor costs were $$86,000$ in the Molding department and $$61,000$ in the Assembly department.

Journal entry worksheet

$1$

$2$

$3$

Incurred and paid in cash $$180,000$ in actual other overhead costs.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$,,,],[,,,],[,,,],[,,,],[,,,]]$