Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $24,000 in cash. 2. Applied overhead at 100% of direct labor costs. Direct labor costs were $35,000 in the Roasting department and $41,000 in the Blending department. Journal entry worksheet Record the entry for overhead applied to production. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits