Shannon Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categoriesdirect materials and direct manufacturing labor-and one indirect cost pool, manufacturing overhead costs. It provides the following information for April 2017 (Click the icon to view the information for 2017.) The following information is also available for 2017. (Click the icon to view the additional information.) Read the requirement. Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations ar Data Table Journal Entry Accounts Debit Credit (a) 90000 Work-in-Process Control Manufacturing Overhead Control Materials Control $ 3600 Actual direct materials used 93600 90,000 59,000 3,600 Present the journal entry for (b) manufacturing labor incurred. 45,000 8,000 Journal Entry 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 $ 11,000 Accounts Debit Credit 2,200 (b) 170,000 145,000 Print Done Present the journal entry for (c) manufacturing overhead costs incurred. Journal Entry Accounts Debit Data Table Credit (c) $ 744,000 Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours 31,000 hours Present the joumal entry for (d) allocation of manufacturing overhead costs to jobs Print Done Journal Entry 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