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 other actual overhead costs. View transaction list Journal entry worksheet Record indirect materials. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal