During the first quarter, Oriole Company incurs the following direct labor costs: January $35,200, February $26,400, and March $44,000. For each month, prepare the entry to assign overhead to production using a predetermined rate of 70% of direct labor cost (date journal entries as of the end of the month). (List all debit entries before credit entries. 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 Jan. 31 # Work in Process Inventory Manufacturing Overhead Feb. 28 Work in Process Inventory Debit 35200 26400 Manufacturing Overhead Mar. 31 # Work in Process Inventory 44000 Manufacturing Overhead Credit