During the first quarter, Sunland Company incurs the following direct labor costs: January $$37,600,$ February $$28,200,$ and March $$47,000.$

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.$)$