Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $20,000. 2. Applied overhead at 85% of direct labor costs. Direct labor costs were $61,000. View transaction list Journal entry worksheet Record overhead costs paid. Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $20,000. 2. Applied overhead at 85% of direct labor costs. Direct labor costs were $61,000. View transaction list Journal entry worksheet Record the entry for overhead applied to production