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1. Paid overhead costs (other than indirect materials and indirect labor) of $18,000. 2, Applied overhead at 90% of direct labor costs. Direct labor costs were $59,000. View transaction list Journal entry worksheet Record overhead costs paid. Note: Enter debits betore credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $18,000. 2, Applied overhead at 90% of direct labor costs. Direct labor costs were $59,000. View transaction list Journal entry worksheet Record the entry for overhead applied to production. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal