Huckvale Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categories-direct materials and direct manufacturing labor-and one indirect cost pool, manufacturing overhead costs. It provides the following information for April 2020: (Click the icon to view the information for 2020.) The following information is also available for 2020 : (Click the icon to view the additional information.) Read the Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are Present the journal entry for (b) manufacturing labor incurred. Data table Data table Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours $1,428,000 34,000 hours Huckvale Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categories-direct materials and direct manufacturing labor-and one indirect cost pool, manufacturing overhead costs. It provides the following information for April 2020: (Click the icon to view the information for 2020.) The following information is also available for 2020 : (Click the icon to view the additional information.) Read the Present the journal entry for (d) allocation of manufacturing overhead costs to jobs. (d Data table Actual direct materials used Actual direct manufacturing labor costs paid in cash Indirect materials used Supervision and engineering salaries paid in cash Plant utilities and repairs paid in cash Plant depreciation Actual direct manufacturing labor-hours Cost of individual jobs completed and transferred to finished goods Cost of goods sold \begin{tabular}{rr|} $ & 20,000 \\ $ & 50,000 \\ $ & 3,500 \\ $ & 46,000 \\ $ & 14,000 \\ $ & 13,000 \\ & 3,100 \\ $ & 150,000 \\ $ & 135,000 \\ \hline \end{tabular}