QS 15-13 (Algo) Recording actual overhead costs LO P3 A manufacturer incurred the following actual factory overhead costs: indirect materials, $6,400; indirect labor (factory wages payable), $9.200; depreciation on factory equipment, $12,200; factory utilities (utilities payable). $820; and factory insurance expired, $520. Prepare journal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs. View transaction list Journal entry worksheet Record indirect labor. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record entry Clear entry View general journal