Huckvale Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categorieslong dashdirect materials and direct manufacturing laborlong dashand one indirect cost pool, manufacturing overhead costs. It provides the following information for April 2017.

Actual direct materials used

$30,000

Actual direct manufacturing labor costs paid in cash

$50,000

Indirect materials used

$1,500

Supervision and engineering salaries paid in cash

$45,000

Plant utilities and repairs paid in cash

$13,000

Plant depreciation

$14,000

Actual direct manufacturing labor-hours

3,100

Cost of individual jobs completed and transferred to finished goods

$160,000

Cost of goods sold

$125,000

Budgeted manufacturing overhead costs

$784,000

Budgeted direct manufacturing labor-hours

28,000

hours

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.)