A manufacturer used $176,000 of direct labor and $52,000 of indirect labor during the month. The company applies overhead using a predetermined overhead rate of 80% of direct labor cost. Prepare journal entries to record (a) use of direct labor, (b) use of indirect labor, and (c) overhead applied. Journal entry worksheet Record the cost of direct labor used. (Recorded as factory wages payable) Note: Enter debits before credits. Journal entry worksheet Record the cost of overhead applied. Note: Enter debits before credits. Journal entry worksheet Record the cost of indirect labor used. (Recorded as factory wages payable) Note: Enter debits before credits