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 $197,000. Estimated direct labor cost was $466,890 for 19,700 hours. Actual costs for the most recent month are summarized here: Item Description Direct labor (1,978 hours) Total Cost $ 46,690 Indirect costs Indirect labor Indirect materials Factory rent Factory supervision 2,600 3,400 3,320 4,770 Factory depreciation 5,780 Factory janitorial work 1,210 Factory insurance 1,780 General and administrative salaries 4,230 Selling expenses 5,460 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.)