Donna Corporation manufactures custom cabinets for kitchens. It uses a normalcosting system with two direct-cost categories—direct materials and direct manufacturing labor—and one indirect-cost pool, manufacturing overhead costs. It provides the following information about manufacturing overhead costs for April 2017.

Present 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.

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Actual direct materials used $60,000 Actual direct manufacturing labor costs paid in cash 54,000 Indirect materials used $3,000 Supervision and engineering salaries paid in cash $50,000 Plant utilities and repairs paid in cash 10,000 Plant depreciation $16,000 Actual direct manufacturing labor-hours 2,700 Cost of individual jobs completed and transferred to finished goods $180,000 Cost of goods sold $175,000 The following information is also available for 2017: Budgeted manufacturing overhead costs for 2017 Direct manufacturing labor-hours for 2017 $960,000 32,000 hours