Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $43,000. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $41,000 in the Roasting department and $38,000 in the Blending department View transaction list View journal entry worksheet No Transaction General Journal Debit Credit 1 1 43,000 Factory overhead Cash Cost of goods sold 43,000 2 2 Work in process inventory-Roasting