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 $172,900. Estimated direct labor cost was $425,880 for 18.200 hours. Actual costs for the most recent month are summarized here: Total Item Description. Direct labor (1,820 hours) Cost $ 42,589 Indirect costs Indirect labor Indirect materials Factory rent Factory supervision 2,530 3,380 3,380 4,740 Factory depreciation 5,780 Factory janitorial work 1,220 Factory insurance 1,730 General and administrative salaries 4,110 Selling expenses 5,300 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.)