4. Haley Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categories direct materials and direct manufacturing labor-and one indirect cost pool, manufacturing overheadRead the requirement costs. It provides the following information for April 2017 The following information is also available for 2017 (Click the icon to view the additional information.) Click the icon to view the information for 2017.) Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Journal Entry Accounts Debit Credit Present the journal entry for (b) manufacturing labor incurred. Journal Entry Accounts Debit Credit Present the journal entry for (c) manufacturing overhead costs incurred Journal Entry Accounts Debit Credit Present the journal entry for (d) allocation of manufacturing overhead costs to jobs. Journal Entry Accounts Debit Credit 14 16 Present the journal entry for (e), cost of jobs completed and transferred to finished goods. Journal Entry Accounts Debit Credit (18 20 Present the journal entry for (f) cost of goods sold. Journal Entry Accounts Debit Credit (23 24 1: Data Table Actual direct materials used Actual direct manufacturing labor costs paid in cash Indirect materials used Supervision and engineering salaries paid in cash Plant utilities and repairs paid in cash Plant depreciation Actual direct manufacturing labor-hours Cost of individual jobs completed and transferred to finished goods 160,000 Cost of goods sold S 20,000 S 59,000 S 1,000 S 49,000 S 15,000 S 20,000 2,200 S 125,000 2: Data Table Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours 980,000 28,000 hours 3: Requirement Present journal entries for (a) usage of direct and indirect materials, (b)manufacturing labor incurred, (c) manufacturing overhead costs incurred, (d) allocation of manufacturing overhead costs to jobs, (e), cost of jobs completed and transferred to finished goods, and (f) cost of goods sold. (Assume the cost allocation base is direct labor hours.)