Clara Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categoriesdirect materials and direct manufacturing laborand one indirect cost pool, manufacturing overhead costs. It provides the following information for April 2020: |(Click the icon to view the information for 2020.) Data Table ina Actual direct materials used $ 50,000 59,000 $ 3,600 $ 48,000 $ 13,000 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 Cost of goods sold $ 6 13,000 2,500 $ 160,000 $ 155,000 it - - I Data Table fect ng 0 0 6 w $ 1,305,000 Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours 29,000 hours 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.) Print Done Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Journal Entry Debit Credit (a) 50,000 Accounts Work-in-Process Control Manufacturing Overhead Control Materials Control 3,600 53,600 Present the journal entry for (b) manufacturing labor incurred. Journal Entry Accounts Debit Credit (b) ) Work-in-Process Control 59,000 Cash Control 59,000 Present the journal entry for (c) manufacturing overhead costs incurred. Journal Entry Debit Credit (c) 74,000 Accounts Manufacturing Overhead Control Accounts Payable Control Accumulated Depreciation Control 61,000 13,000 Present the journal entry for (d) allocation of manufacturing overhead costs to jobs. Journal Entry Accounts Debit Credit (d) Work-in-Process Control 112,500 Manufacturing Overhead Allocated 112,500