Data table Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Present the journal entry for (b) manufacturing labor incurred. Present the journal entry for (c) manufacturing overhead costs incurred. Present the journal entry for (d) allocation of manufacturing overhead costs to jobs Present the journal entry for (d) allocation of manufacturing overhead costs to jobs. Present the journal entry for (e), cost of jobs completed and transferred to finished goods. Present the journal entry for (f) cost of goods sold. Present the journal entry for (f) cost of goods sold. Data table