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 $185,840. Estimated direct labor cost was $434,240 for 18,400 hours. Actual costs for the most recent month are summarized here: Item Description Direct labor (1,500 hours) Indirect costs Indirect labor Indirect materials: Factory rent Factory supervision Factory depreciation Factory janitorial work Factory insurance Ceneral and administrative salaries Selling expenses Required: Total Cost $ 43,425 2,480 3,330 3,370 4,710 5,800 1,200 1,890 4,160 5,430 1., 2. & 3-a. Prepare the journal entries for overhead. 3-b. Does the last transaction increase or decrease Cost of Goods Sold? Complete this question by entering your answers in the tabs below. Req 1 to 3A Req 38 Prepare the journal entries for overhead. Note: If no entry is required for a transaction/event. select "No Journal Entry Required" in the first account field.