Exercise 03-23 Recording overhead costs LO P3 Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $35,000 2. Applied overhead at 105% of direct labor costs. Direct labor costs were $35,000 in the Roasting department and $49,000 in the Blending department View transaction fist Journal entry worksheet Record overhead costs pald. Note Enter debts before credito View transaction list Journal entry worksheet 1 2 > Record overhead costs paid. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet