Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $40,000 in cash. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $42,000 in the Roasting department $33,000 in the Blending department. View transaction list Journal entry worksheet < A B Record the entry for overhead applied to production. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit >