Journal entry worksheet Record the entry for other actual overhead costs incurred (all paid in Cash) Note: Enter debits before credits. Journal entry worksheet Record the entry for indirect labor used. Note: Enter debits before credits. Journal entry worksheet Record the entry to apply overhead to work in process. Note: Enter debits before credits. Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Required information Use the following information to answer questions. (Algo) [The following information applies to the questions displayed below.] The following information is available for ADT Company, which produces special-order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of 55% of direct labor cost. ercise 19-14 (Algo) Recording direct and indirect labor LO P2, P3 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable)