S 15-11 (Algo) Applying overhead LO P3 On March 1, a dressmaker starts work on three different custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 50% of direct materials costs. During the month, the jobs used direct materials as shown below. Compute the amount of overhead applied to each of the three jobs. 2:35:00 Direct materials used: Job 1 $ 6,900 Job 2 $ 8,900 Job 3 $ 3,400 Book Hent Overhead Applied Job 11 erences Job 2 Job 3 25 15-15 (Aigo) A manufacturer incurred the following actual factory overhead costs: indirect materials, $7,000; indirect labor (factory wages payable). $9,800; depreciation on factory equipment, $12,800; factory utilities (utilities payable). $880; and factory Insurance expired, $580. Prepare journal entries to record (a) Indirect materials, (b) indirect labor, and (c) other actual overhead costs. View transaction list Journal entry worksheet C Journal entry works!