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