Huckvale Corporation manufactures custom cabinets for kitchens. It uses a normal costing The following information is also available for 2017 . system with two direct cost categories-direct materials and direct manufacturing labor-and one (Click the icon to view the additional information.) indirect cost pool, manufacturing overhead costs. It provides the following information for April 2017. Read the requirement. (Click the icon to view the information for 2017.) Data table Data table Requirement Present journal entries for (a) usage of direct and indirect materials, (b) manufacturing labor incurred, (c) manufacturing overhead costs incurred, (d) allocation of manufacturing overhead costs to jobs, (e), cost of jobs completed and transferred to finished goods, and (f) cost of goods sold. (Assume the cost allocation base is direct labor hours.)