ok k int ences A manufacturer incurred the following actual factory overhead costs: indirect materials, $6,900; indirect labor (factory wages payable), $9,700; depreciation on factory equipment, $12,700; factory utilities (utilities payable), $870; and factory insurance expired, $570. Prepare journal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs. View transaction list Journal entry worksheet Record other actual overhead costs. Note: Enter debits before credits. Transaction General Journal Debit Credit Depreciation expense-Building View general journal Record entry Clear entry