The actual machine-hours used in the production department was 3,800 machine-hours. The actual costs incurred in the production department was as follows: Production Department 1. Materials purchased on account $110,000 2. Direct materials used 32,500 3. Direct manufacturing labor 52,500 4. Indirect manufacturing labor 11,000 5. Indirect materials used 7,500 6. Lease on equipment 16,250 7. Utilities 1,000 8. Other manufacturing overhead 20,000 b. Prepare the necessary journal entries to summarize the March transactions for production Department. 

1.Materials purchase on account

2.Direct Materials used in the production

3.Direct Manufacturing labor costs incurred for each

4.Actual manufacturing overhead allocated to all the jobs in the production department

5. Write off the difference between allocated and actual overhead to Cost of Good Sold.