Donna Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categoriesdirect materials and direct manufacturing labourand one indirect cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for April 2020.

Actual direct materials used $60,000 Actual direct manufacturing labour costs paid in cash 54,000 Indirect materials used $3,000 Supervision and engineering salaries paid in cash $50,000 Plant utilities and repairs paid in cash 10,000 Plant depreciation $16,000 Actual direct manufacturing labour-hours 2,700 Cost of individual jobs completed and transferred to finished goods $180,000 Cost of goods sold $175,000 The following information is also available for 2020: Budgeted manufacturing overhead costs for 2020 $960,000 Direct manufacturing labour-hours for 2020 32,000 hours Required Present journal entries for (a) usage of direct and indirect materials, (b) manufacturing labour 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