Huckvale Corporation manufactures custom cabinets for kitchens. It uses a normal costing system with two direct cost categorieslong dashdirect materials and direct manufacturing laborlong dashand one indirect cost​ pool, manufacturing overhead costs. It provides the following information for April 2017.Actual direct materials used$30,000Actual direct manufacturing labor costs paid in cash$50,000Indirect materials used$1,500Supervision and engineering salaries paid in cash$45,000Plant utilities and repairs paid in cash$13,000Plant depreciation$14,000Actual direct manufacturing labor-hours3,100Cost of individual jobs completed and transferred to finished goods$160,000Cost of goods sold$125,000 Budgeted manufacturing overhead costs$784,000Budgeted direct manufacturing labor-hours28,000hoursPresent journal entries for​ (a) usage of direct and indirect​ materials, (b) manufacturing labor​ incurred, (c) manufacturing overhead costs​ incurred, (d) allocation of manufacturing overhead costs to​ jobs, (e), cost of jobs completed and transferred to finished​ goods, and​ (f) cost of goods sold. ​(Assume the cost allocation base is direct labor​ hours.)

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