Concord Engineering Contractors accumulated service salaries and wages of $40,900 ($30,700 direct and $10,200 indirect) on an engineering project. The company applies overhead at a rate of 30% of direct labor. Assign service salaries and wages and apply overhead. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Service Contract Costs Supplies Service Salaries and Wages Operating Overhead Service Contract in Process $ $ +A +A $ +A $ A