Suzanne 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 2021. @ (Click the icon to view the information for 2021.) The following information is also available for 2021. g (Click the icon to view the additional information.) rm Present the journal entry for (a) usage ofdirect and indirect materials. (Record debits first. then credits. Explanations are not required.) Accounts Debit Credit (a) Information for 2021 Actual direct materials used 3 90,000 Actual direct manufacturing labour costs paid in cash 3 52,000 Indirect materials used S 1,200 Supervision and engineering salaries paid in cash 8 48,000 Plant utilities and repairs paid in cash 8 14,000 Plant depreciation 3 15,000 Actual direct manufacturing labour-hours 2,500 Cost of individual jobs completed and transferred to nished goods 3 160,000 Cost of goods sold 3 195,000 system with two direct-cost categoriesdirect materials and direct es the following information for April 2021. Required Present journal entries for (a) usage of direct and indirect materials, (b) manufacturing labour incurred, ((2) manufacturing overhead costs incurred, (d) allocation of manufacturing overhead costs to jobs, (e) cost cfjobs completed and transferred to nished goods, and (f) cost of goods sold. (Assume the cost allocation base is direct labour hours.) -@ Ional information Present the journal entry for (0) manufacturing overhead costs incur Budgeted manufacturing overhead costs $ 1,188,000 Accounts Budgeted direct manufacturing labour-hours 33:000 hours