Part 1 Provide the necessary journal entries 1 purchased direct materials on credit $ 43 2 put into production : direct materials $ 32 indirect materials $ 4 3 wages: direct labor $ 10 indirect labor $ 3 general office $ 8 4 overhead costs paid: utilities $ 6 5 applied overhead (sixty percent of direct labor cost ] 6 completed job cost $ 9 7 sold the job $ 14 [ perpetual inventory system ] Part 2 Is overhead over or under applied provide the dollar amount