Jordan manufactures plastic pipes. For Job A, the actual costs incurred in the two (7 departments were as follows Department X Department Y Direct materials purchased on account $110,000 $177,500 Direct materials used 40,000 13,500 Direct manufacturing labor 55,000 53,500 Indirect manufacturing labor 11,000 9,000 Indirect materials used 5,000 4,750 Lease on equipment 16,250 3,750 Utilities 1,000 1,250 :Required :Write the entry to record the use of Direct and Indirect material in department Y