Current Attempt in Progress Cullumber Engineering Contractors incurred service salaries and wages of $36,700($26,100 direct and $10,600 indirect) on an engineering project. The company applies overhead at a rate of 20% of direct labour. Record the entries to assign service salaries and wages and to apply overhead. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)