Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $39,000 in cash. 2. Applied overhead at 100% of direct labor costs. Direct labor costs were $45,000 in the Roasting department and $33,000 in the Blending department. View transaction list Journal entry worksheet A B > Record overhead costs paid. Note: Enter debits before credits. Transaction General Journal Debit Credit 1Journal entry worksheet A B Record the entry for overhead applied to production. Note: Enter debits before credits. Transaction General Journal Debit Credit 2