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 (f) cost of goods sold. Journal Entry Accounts Debit Credit (f) X Data Table Actual direct materials used 50,000 Actual direct manufacturing labor costs paid in cash 49,000 Indirect materials used 2,000 52,000 11,000 11,000 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 2,800 130,000 225,000 Print Done i X Data Table $ 1,200,000 Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours 30,000 hours Print Done