Donald Transport assembles prestige manufactured homes. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead allocated at a budgeted $31 per machine-hour in 2014).

The following data (in millions) show operation costs for 2014:

Materials Control, beginning balance, January 1, 2014$18

Work-in-Process Control, beginning balance, January 1, 2014$9

Finished Goods Control, beginning balance, January 1, 2014$10

Materials and supplies purchased on credit$154

Direct materials used$152Indirect materials (supplies) issued to various production departments$19

Direct manufacturing labor$96Indirect manufacturing labor incurred by various production departments$34

Depreciation on plant and manufacturing equipment$28

Miscellaneous manufacturing overhead incurred (ordinarily would be detailed as repairs, utilities, etc., with a corresponding credit to various liability accounts)$13

Manufacturing overhead allocated, 3,000,000 actual machine-hours?

Cost of goods manufactured$298

Revenues$410

Cost of goods sold$294

1. Prepare journal entries. Number your entries. Explanations for each entry may be omitted. Post to T-accounts. What is the ending balance of Work-in-Process Control?
2. Show the journal entry for disposing of under- or overallocated manufacturing overhead directly as a year-end writeoff to Cost of Goods Sold. Post the entry to T-accounts.
3. How did Donald Transport perform in 2014?

Accounts 1 Materials Control 2 Work-in-Process Control 3 Finished Goods Control 4 Cost of Goods Sold 5 Manufacturing Department Overhead Control 6 Manufacturing Overhead Allocated 7 Accounts Payable Control 8 Wages Payable Control 9 Accumulated Depreciation 10 Various Liabilities 11 Accounts Receivable Control 12 Revenues

Materials Control Work-in-Process Control Finished Goods Control - - - - - - - - - - - - Cost of Goods Sold Manufacturing Department Overhead Control Manufacturing Overhead Allocated - - - - - - - - - - - - Accounts Payable Control Wages Payable Control Accumulated Depreciation - - - - - - - - - - - - Various Liabilities Accounts Receivable Control Revenues - - - - - - What is the ending balance of Work-in-Process Control?