A furniture Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Department X and 8,000 direct manufacturing labor-hours in Department Y. The budgeted manufacturing overheads for the month were $57,500 in Department and 562,500 in Department Y. For Job A, the actual costs incurred in the two departments were as follows: Department X Department Y Direct misteri 32,500 13,500 Indireer mineralstised 7,500 4,750 Direct manufacturing labor 52,500 53,500 Indirect manufacturing labor 11,000 9,000 Lease on equipment 16,250 3,750 Plant utilities 1,000 1.250 Job A incurred 800 machine-hours in Department X and 300 manufacturing labor-hours in Department Y. The company uses a budgeted overhead rate for allocating overhead to production Required: Prepare the necessary journal entries to summarize the March transactions for Department X