Verizox Company uses a job order cost system with manufacturing overhead applied to products based on direct labor hours. At the beginning of the most recent year, the company estimated its manufacturing overhead cost at $191,040. Estimated direct labor cost was $493,520 for 19,900 hours. Actual costs for the most recent month are summarized here: Total Item Description Direct labor (1,990 hours) Cost $49,353 Indirect costs Indirect labor 2,470 3,450 3,220 4,850 5,790 1,220 1,890 4,270 5,320 Indirect materials Factory rent Factory supervision Factory depreciation Factory janitorial work Factory insurance General and administrative salaries Selling expenses Required: 1., 2. & 3-a. Prepare the journal entries for overhead. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Record the actual manufacturing overhead cost incurred