During the first quarter, Carla Vista Company incurs the following direct labor costs: January $58,300, February $48,700, and March $64,500. For each month, prepare the entry to assign overhead to production using a predetermined rate of 70% of direct labor cost. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31Feb. 28Mar. 31
Jan. 31Feb. 28Mar. 31
Jan. 31Feb. 28Mar. 31