A manufacturer incurred the following actual factory overhead costs: indirect materials, $7,900; indirect labor (factory wages payable), $10,700; depreciation on factory equipment, $13,700; factory utilities (utilities payable), $970; and factory insurance expired. $670. Prepare journal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs. View transaction list Journal entry worksheet Record indirect labor. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record entry Clear entry View general journal A manufacturer incurred the following actual factory overhead costs: indirect materials, $7,900, indirect labor (factory wages payable), $10,700, depreciation on factory equipment, $13,700; factory utilities (utilities payable). $970; and factory insurance expired, $670. Prepare journal entries to record (a) indirect materials. (b) indirect labor, and (c) other actual overhead costs. View transaction list Journal entry worksheet 1 2 > Record other actual overhead costs. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal