JaNes Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categories-diret The following information is also available for 2017 materials and direct manufacturing labor and one indirect cost pcol, manufacturing overhead costs. It provides the folowing information for April 2017 (Click the icon to view the additional information.) (Click the icon to view the information for 2017) Read the requirement Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Journal DebitCreditData Table Work-in-Process Control 70,000 Manufacturing Overhead Control 1,500 S 70,000 S 57,000 S 1,500 S 48,000 S 6,000 S 19,000 3,100 Cost of individual jobs completed and transfered to finished goods S 200,000 S 205,000 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 Materials Control 71.500 Present the journal entry for (b) manufacturing labor incurred. Debit Credit Cost of goods sold Data Table Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours S980,000 28,000 hours Choose from any list or enter any number in the input fields and then click Check