Nelson Corporation manufactures custom cabinets for kitchens. It uses a normal-costing system with two direct cost categoriesdirect materials and direct manufacturing laborand 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: E: (Click the icon to view the additional information.) Read the requirement .. Preser - X - X Data table Data table Requirement (a) $ 740,000 $ Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours 20,000 52,000 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 (1) cost of goods sold. (Assume the cost allocation base is direct labor hours.) 37,000 hours $ $ $ 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 3,600 45,000 11,000 $ Print Done Print 18,000 Done $ 3,200 $ 160,000 $ 195,000 Print Done Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Journal Entry Accounts Debit Credit (a) Present the journal entry for (b) manufacturing labor incurred. Journal Entry Accounts Debit Credit (b) Present the journal entry for (c) manufacturing overhead costs incurred. Journal Entry Accounts Debit Credit (c) ( Present the journal entry for (d) allocation of manufacturing overhead costs to jobs. Journal Entry Accounts Debit Credit (d) Present the journal entry for (e), cost of jobs completed and transferred to finished goods. Journal Entry Accounts Debit Credit (e) Present the journal entry for (1) cost of goods sold. Journal Entry Accounts Debit Credit (1)