Huckvale Corporation manufactures custom cabinets for kitchens.


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.

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Actual direct materials used


Actual direct manufacturing labor costs paid in cash


Indirect materials used


Supervision and engineering salaries paid in cash


Plant utilities and repairs paid in cash


Plant depreciation


Actual direct manufacturing labor-hours


Cost of individual jobs completed and transferred to finished goods


Cost of goods sold


 Budgeted manufacturing overhead costs


Budgeted direct manufacturing labor-hours



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. ​(Assume the cost allocation base is direct labor​ hours.)

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