Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $38,750. 2. Applied overhead at 110% of direct labor costs. Direct labor costs were $42,000 in the Roasting department and $33,000 in the Blending department. View transaction list Journal entry worksheet Record the entry for overhead applied to production. Note: Enter debits before credits. Transaction Debit Credit 2 General Journal Work in process inventoryRoasting Finshed goods inventory 82,500 82,500