Prepare journal entries to record the following production activities.

Paid other actual overhead costs of $$27,000$ in cash.

Applied overhead at $105\%$ of direct labor costs. Direct labor costs were $$38,000$ in the Roasting department and $$30,000$ in the Blending department.

Journal entry worksheet

A

B

Record overhead costs paid.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1,$T$,,],[,,,],[,,,],[,,,],[,,,]]$