During the first quarter, Sandhill Company incurs the following direct labor costs. January $48,000, February $36,000, and March $80,000. For each month, prepare the entry to assign overhead to production using a predetermined rate of 70% of direct labor cost (date joumal entries as of the end of the month). (Ust oll debit entries before credit entries. Credit account titles are automintically indented whien amount is enterad. Do not indent mansally. Record foumal entries in the order presented hn the