Prepare journal entries to record the following production activities for Messa manufacturing company.

(a) Incurred $178,000 of actual other overhead costs paid in cash.

. (b) Requisitioned $18,000 of direct materials and $20,000 indirect material for use in production

(c) Applied overhead at the rate of 150% of direct labor costs. Direct labor costs were $88,000 in the Shaping department and $7in the Packaging department.

d. Sold $365,000 of product on credit, and the cost is $198,000