A manufacturer incurred the following actual factory overhead costs: indirect materials, $7600; indirect labor (factory wages payable), $10,400, depreciation on factory equipment, $13.460, factory utilities (utilities payable). $940, and factory insurance expired, $640 Prepare journal entries to record(a) indirect materials. (b) Indirect labor and other actual overhead costs View transaction list Journal entry worksheet 3 Record other actual overhead costs, Note: Enter debits before credits Transaction Debit Credit General Journal Factory overhead Accumulated depreciation Factory equipment Factory Utilities Insurance expense 13.400 040 BO Record entry Clear entry View general journal