Data table - Actual direct materials used $ 40,000 Actual direct manufacturing labor costs paid in cash $ 58,000 Indirect materials used $ 3,500 Supervision and engineering salaries paid in cash $ 48,000 Plant utilities and repairs paid in cash $ 7,000 Plant depreciation $ 12,000 Actual direct manufacturing labor-hours Cost of individual jobs completed and transferred to finished goods Cost of goods sold 2,800 $ 220,000 $ 205,000 Print Done Data table Budgeted manufacturing overhead costs Budgeted direct manufacturing labor-hours $ 1,302,000 31,000 hours Print Done - Present the journal entry for (a) usage of direct and indirect materials. (Record debits first, then credits. Explanations are not required.) (a) Journal Entry Accounts Present the journal entry for (b) manufacturing labor incurred. (b) Debit Credit Journal Entry Accounts Debit Credit Present the journal entry for (c) manufacturing overhead costs incurred. Journal Entry Accounts () Debit Credit Present the journal entry for (d) allocation of manufacturing overhead costs to jobs. (d) Journal Entry Accounts Debit Credit Present the journal entry for (e), cost of jobs completed and transferred to finished goods. (e) Journal Entry Accounts Present the journal entry for (f) cost of goods sold. (f) Debit Credit Journal Entry Accounts Debit Credit