Factory Overhead Costs During May, Jernigan Company incurred factory overhead costs as follows: indirect materials, $1,140; indirect labor, $2,840; utilities cost, $1,200; and factory depreciation, $5,890. Journalize the entry to record the factory overhead incurred during May. If an amount box does not require an entry, leave it blank. Factory Overhead x Materials Wages Payable Utilities Payable Accumulated Depreciation-Factory