Jan 31) Various Violins had the following actual overhead costs during January: an accumulated depreciation expense of $400, rent expense of $1,100, and a utilities expense of $500. The rent had previously been paid for in advance and a portion of that rent prepayment expried. The utilities were 53 paid in cash before the period ended. 54 55 Manufacturing Overhead 56 31-Jan Accumulated Depreciation 57 Cash 58 59 Recorded actual overhead costs 60 2,000 400 1,600