b. Materials requisitioned, $594,110, of which $77,230 was for general factory use. Entry Description b. Work in Process Factory Overhead Materials Debit c. Factory labor used, $728,490, of which $138,410 was indirect. Entry Description C. Work in Process Factory Overhead Wages Payable Credit Debit Credit d. Other costs incurred on account for factory overhead, $169,740; selling expenses, $261,690; and administrative expenses, $155,600. Entry Description Debit Credit d. Factory Overhead Selling Expenses Administrative Expenses Accounts Payable