A manufacturer incurred the following actual factory overhead costs: indirect materials, $7,700; indirect labor (factory wages payable). $10,500; depreciation on factory equipment, $13,500; factory utilities (utilities payable), $950; and factory insurance expired, $650. Prepare journal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs. Journal entry worksheet A manufacturer incurred the following actual factory overhead costs: indirect materials, $7,700; indirect labor (factory wages payab $10,500; depreciation on factory equipment, $13,500; factory utilities (utilities payable), $950; and factory insurance expired, $650. Prepare joumal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs. 1 Record indirect materials. 2 Record indirect labor. 3 Record other actual overhead costs. Note : (- w journal entry has been entered