ring over- individual this case, tal actual transac ) to the Fork-in- al jobs. ork-in- 5. At cased ring to it wing em ny of d A NORMAL JOB-COSTING SYSTEM IN MANUFACT Huckvale Corporation manufactures custom cabinets for kitchens. It uses a normal- costing system with two direct-cost categories-direct materials and direct man- ufacturing labor-and one indirect-cost pool, manufacturing overhead costs. It provides the following information for April 2020: 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 The following information is also available for 2020: Budgeted manufacturing overhead costs Direct manufacturing labor-hours $20,000 50,000 $2,000 $49,000 7,000 $20,000 3,000 $230,000 $225,000 $1,160,000 29,000 hours 4-3 TRY 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.