Robinson Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct-cost categoriesdirect materials and direct manufacturing labourand one indirect cost pool, manufacturing overhead costs. It provides the following information for April 2020. 3 (Click the icon to view the information for 2020.) The following information is also available for 2020. B Click the icon to view the additional information.) Required Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) Journal Entry - X Accounts Debit Credit Information for 2020 (a) $ 40,000 $ 50,000 $ 4,000 $ Actual direct materials used Actual direct manufacturing labour 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 labour-hours Cost of individual jobs completed and transferred to finished goods Cost of goods sold $ 48,000 6,000 14,000 $ 2,900 $ 150,000 $ 225,000 Addtional information $ Budgeted manufacturing overhead costs Budgeted direct manufacturing labour-hours 680,000 34,000 hours Print Done