Shane's Shovels produces small, custom earth-moving equipment for landscaping companies. Manufacturing overhead is allocated to work in process, using an estimated overhead rate. During April, transactions for Shane's Shovels included the following Direct materials issued to production $ 180,000 Indirect materials issued to production 30,000 Other manufacturing overhead incurred 250.000 Overhead allocated 225.000 Direct labour costs 75,000 Beginning and ending work in process were both zero Write out the journal entries for these transactions, including the adjustment. (Credit account files are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry Required for the account titles and enter for the amounts.) Account Tiues and Explanation Debit Credit 11 (To record direct material issued to production) LITT To record indirect materialined to production) 11.00 (To record other manufacturing overhead incurred) (To record overhead allocated) IIULUI IT IL ME (To record direct labour costs) (To record cost of goods manufactured (To record cost of goods sold) ILI III (To record underapplied overhead)