Swifty Engineering Contractors incurred service salaries and wages of $44,000 ($35,700 direct and $8,300 indirect) on an engineering project. The company applies overhead at a rate of 26% of direct labor. Record the entries to assign service salaries and wages and to apply overhead. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
(To record service salary and wages)
(To record the applied overhead)