Better Products Company manufactures insulation and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $18 per direct labor-hour. The following data are obtained from the accounting records for October 2018: Direct materials $370,000 Direct labor (3,300 hours @ 56,100 $17/hour) Indirect labor 22,000 Plant facility rent 58,000 Depreciation on plant machinery and 51,000 equipment Sales commissions 17,000 Administrative expenses 29,000 Write the journal entry for the actual amount of manufacturing overhead costs incurred in October 2018.