QS 15-13 (Algo) Recording actual overhead costs LO P3 A manufacturer incurred the following actual factory overhead costs: indirect materials, $8,000; indirect labor (factory wages payable), $10,800; depreciation on factory equipment, $13,800; factory utilities (utilities payable), $980; and factory insurance expired, $680. Prepare journal entries to record (a) indirect materials, (b) indirect labor, and (c) other actual overhead costs