The Manufacturing Department overhead records (see Exhibit 4-8, Panel C) that make up the subsidiary ledger for the Manufacturing Overhead Control account show details of different categories of overhead costs such as indirect materials, indirect manufacturing labor, supervision and engineering, plant insurance and utilities, and plant depreciation. The source documents for these entries include invoices (for example, a utility bill) and special schedules (for example, a depreciation schedule) from the responsible accounting officer. Manufacturing department overhead for February 2020 is indirect materials, $4,000; indirect manufacturing labor, $15,000; and other manufacturing overhead, $75,000 (Exhibit 4-8, Panel C).