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Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $36,000. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $35,000 in the Roasting department and $32,000 in the Blending department. View transaction list Journal entry worksheet 2 Record overhead costs paid. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal