During the first quarter, Sunland Compary incurs the following direct labour costs: January $44,400, February $55,400, and March $69.200 For each month, prepare the entry to assign overhead to production using a predetermined rate of 93% of direct labour costs (date journal entries as at the end of the month). (List all deblt entries before credit entries. Credit account tities are outomatically indented when amount is entered. Do not indent manually)