Knowledge Check 01 Dream House Builders, Inc. applies overhead by linking it to direct labor. At the start of the current period, management predicts total: direct labor costs of $100,000 and total overhead costs of $20,000. On January 31, the direct labor for this job equals $2.700 Complete the following journal entry by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns