OSTING Donna Corporation manufactures custom cabinets for kitchens. It uses a norma 4-3costing system with two direct-cost categories-direct materials and direct manufao- turing labor-and one indirect-cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for April 2017. 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 $60,000 54,000 $3,000 $50,000 10,000 $16,000 2,700 $180,000 $175,000 The following information is also available for 2017: $960,000 Budgeted manufacturing overhead costs for 2017 Direct manufacturing labor-hours for 2017 32,000 hours Present journal entries for (a) usage of direct and indirect materials, (b) manufacturing labor incurred, (c) manufacturing overhead costs incurred, (d) allocation of manufactur- ing overhead costs to jobs, (e) cost of jobs completed and transferred to finished goods, and (f) cost of goods sold. Subsidiary Ledgers Exhibits 4-8 and 4-9 present subsidiary ledgers that contain the underlying details the worm's-eye view" that help Robinson's managers keep track of the WPP 298 job, as on posed to the "bird's-eye view" of the general ledger. The sum of all entries in underlying sub idiary ledgers equals the total amount in the corresponding general ledger control accounts. Materials Records by Type of Material