During the first quarter, Ivanhoe Company incurs the following direct labour costs: January \$54,200, Fe6ruary \$48,800, and Mareh $70,000 For each month, prepare the entry to assign overhead to production using a predetermined rate of 94% of direet labour cosis (date journal entries as at the end of the month). (List all debit entries before credit entries. Credit occount vities are automatically indented whien amount is entered. Do not indent manually.)