manufacturer used $182,000 of direct labor and $55,000 of indirect labor during the month. The company applies overhead using a redetermined overhead rate of 80% of direct labor cost. repare joumal entries to record ( (a) use of direct labor, (b) use of indirect labor, and (c) overhead applied. Journal entry worksheet Record the cost of direct labor used. (Recorded as factory wages payable) Note: Enter debits before credits. A manufacturer used $182,000 of direct labor and $55,000 of indirect labor during the month. The company applies ov predetermined overhead rate of 80% of direct labor cost. Prepare journal entries to record (a) use of direct labor, (b) use of indirect labor, and (c) overhead applied. Journal entry worksheet Record the cost of indirect labor used. (Recorded as factory wages payable) Note: Enter detaits before credits. A manufacturer used $182,000 of direct labor and $55,000 of indirect labor during the month. The compan predetermined overhead rate of 80% of direct labor cost. Prepare journal entries to record ( a ) use of direct labor, (b) use of indirect labor, and (c) overhead applied. Journal entry worksheet Record the cost of overhead applied. Note: Enter debits before credits