Sheffield Engineering Contractors accumulated service salaries and wages of $42,700 ($34,400 direct and $8,300 indirect) on an engineering project. The company applies overhead at a rate of 20% of direct labor Assign service salaries and wages and apply overhead. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Service Contract Costs Supplies Service Salaries and Wages Operating Overt $ Accumulated costs Assign personnel costs to projects 42,700 Assign operating overhead to projects Ending balance 42.700 8.300