Recording Actual Overhead and Overhead Applied to jobs

During the month of August, Start Plastics applied overhead to jobs using an overhead rate of $3 per dollar of direct labor. Direct labor in August was $100,000. Actual overhead in August was $260,000. Assume that actual overhead was composed of the following items.

Indirect materials $40,000

Indirect labor 80,000

Utilities 25,000

Depreciation 60,000

Repair expense 55,000

Total $260,000

Required

a. Prepare a journal entry to record overhead applied to jobs.

b. Prepare a journal entry to record actual overhead.