Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $27,000 in cash. 2. Applied overhead at 95% of direct labor costs. Direct labor costs were $39,000 in the Roasting department and $49,000 in the Blending department View transaction list Journal entry worksheet Record the entry for overhead applied to production. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit View general journal Record entry Clear entry