Portside watercraft uses a job order costing system. during one month portside purchased $153,000 of raw materials on credit; issued materials to production of $164,000 of which $24,000 were indirect. portside incurred a factory payroll of $95,000, of which $25,000 was indirect labor. portside uses a predetermined overhead rate of 170% of direct labor cost. the journal entry to record the application of factory overhead to production is: