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 $171,950. Estimated direct labor cost was $434,400 for 18,100 hours. Actual costs for the most recent month are summarized here:

Item Description	Total Cost
Direct labor (1,810 hours)	$	43,441
Indirect costs
Indirect labor		2,420
Indirect materials		3,420
Factory rent		3,210
Factory supervision		4,750
Factory depreciation		5,770
Factory janitorial work		1,110
Factory insurance		1,860
General and administrative salaries		4,270
Selling expenses		5,490

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.)