Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $24,000 in cash. 2. Applied overhead at 105% of direct labor costs. Direct labor costs were $50,000 in the Roasting department and $40,000 in the Blending department. View transaction list Journal entry worksheet B V Record overhead costs paid. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal