On March 1, a dressmaker starts work on three different custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 43% of direct materials costs. During the month, the jobs used direct materials as shown below. Compute the amount of overhead applied to each of the three jobs. A manufacturer incurred the following actual factory overhead costs: indirect materials, $6,500; indirect labor (factory wages payable), $9,300; depreciation on factory equipment, $12,300; factory utilities (utilities payable), $830; and factory insurance expired, $530. Prepare journal entries to record (a) indirect materlals, (b) indirect labor, and ( C ) other actual overhead costs. Journal entry worksheet