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 the entry for overhead applied to production.

Note: Enter debits before credits.

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