A manufacturing company reports the following overhead activities. Prepare journal entries to record overhead costs. (a) Incurred and paid in cash $192,000 in actual other overhead costs. (b) Used 518.400 of indirect materials in production. (c) Applied overhead. The predetermined overhead rate is 140% of direct labor costs. Direct labor costs were $88,400 in the Molding department and $63,400 in the Assembly department. Journal entry worksheet Incurred and pald in cash $192,000 in actual other overhead costs. Whte: Enteri debits before credits