\begin{tabular}{l|l} Macy Corporation manufactures custom cabinets for kitchens. It uses a & The following information is also available for 2017. \\ normal costing system with two direct cost categories-direct materials \\ and direct manufacturing labor-and one indirect cost pool, \\ manufacturing overhead costs. It provides the following information for \\ April 2017. \\ (Click the icon to view the information for 2017.) \end{tabular} Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Journal Entry \begin{tabular}{ll} \hline & Accounts \\ \hline (a) & \\ & \\ & \\ & \end{tabular} \begin{tabular}{|lrr|} \hline Actual direct materials used & $ & 30,000 \\ Actual direct manufacturing labor costs paid in cash & $ & 51,000 \\ Indirect materials used & $ & 3,200 \\ Supervision and engineering salaries paid in cash & $ & 54,000 \\ Plant utilities and repairs paid in cash & $ & 11,000 \\ Plant depreciation & $ & 19,000 \\ Actual direct manufacturing labor-hours & 2,900 \\ Cost of individual jobs completed and transferred to finished goods & $ & 210,000 \\ Cost of goods sold & $ & 125,000 \\ \hline \end{tabular} 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.) Budgeted manufacturing overhead costs $ 744,000 Budgeted direct manufacturing labor-hours 31,000 hours