During the first quarter, Wildhorse Company incurs the following direct labour costs: January $55,100, February $50,400, and March $69,900. 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 debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit