Factory Overhead Costs During May, Jernigan Company incurred factory overhead costs as follows: indirect materials, $2,940; indirect labor, $3,870; utilities cost, $2,840; and factory depreciation, $5,720. 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 29,200 X Materials 8,800 x Wages Payable 6,600 Utilities Payable 4,800 Accumulated Depreciation-Factory 9,000