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 X and $62,500 in Department Y. For Job A, the actual costs incurred in the two departments were as follows: Direct materials Indirect materials use Direct manufacturing labor Indirect manufacturing labor Lease on equipment Plant utilities Department Department Y 32.500 13,500 7.500 4,750 $2,500 53.500 11.000 9,000 16.250 3.750 1.000 1.250 Job A incurred 800 machine-hours in Department X and 300 manufacturing labor-bours 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