Exercise 16-23 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 $38,750. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $42,000 in the Roasting department and $33,000 in the Blending department View transaction list Journal entry worksheet 1 2 > Record overhead costs paid. Note: Enter debits before credits. General Journal Debit Transaction 1 Credit