A manufacturer incurred the following actual factory overhead costs: indirect materials, $$6,700$; indirect labor $($factory wages payable$),$ $$9,500$; depreciation on factory equipment, $$12,500$; factory utilities $($utilities payable$),$ $$850$; and factory insurance expired, $$550.$ Prepare journal entries to record $($a$)$ indirect materials, $($b$)$ indirect labor, and $($c$)$ other actual overhead costs.

Journal entry worksheet

$1$

$2$

$3$

Record indirect materials.

Note: Enter debits before credits.

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