Doody Ltd. manufactures and installs kitchen cabinetry. It uses normal job costing with two direct cost categories(direct materials and direct manufacturinglabour) and one indirect cost pool for manufacturing overhead(MOH), applied on the basis ofmachine-hours (MH). At the beginning of theyear, the company estimated that it would work 990,000 MH and had budgeted $74,500,000 for MOH. The following data(in $millions) pertain to operations for the year 2019:

Operations data (in millions ) $

Materials control (beginning balance), December 31, 2018 13.00

Work-in-process control (beginning balance), December 31, 2018 5

Finished goods control (beginning balance), December 31, 2018 11

Materials and supplies purchased on account 245

Direct materials used 203

Indirect materials (supplies) issued to various production departments 37

Direct manufacturing labour 129

Indirect manufacturing labour incurred by various departments 20

Depreciation on plant and manufacturing equipment 24

Miscellaneous manufacturing overhead incurred (credit Various Liabilities;ordinarily would be detailed as repairs, utilities, etc.) 12

Manufacturing overhead allocated (982,000 actual MH) ?

Cost of goods manufactured 375

Revenues 522

Cost of goods sold 345

Prepare general journal entries for each records down below using these accounts ( can use more then once) :

Accounts payable control ; Accounts receivable control ,Accumulated Depreciation-Building and manuf. equipment ; Cost of good sold ; Depreciation Expense ; Finish goods control ; Manufacturing overhead allocated ; Manufacturing overhead Control ; Materials control ; Revenues; Salary expense( only available for purchase of materials journal) ; various liabilities ; Wage expense ; Wages payable control ; Work in process control .

For :

Record the purchase of materials 245 millions (journal entry )

Record the direct materials used 203 millions ( journal entry )

Record the indirect material used 37 millions ( Journals entry )

Record the cost of the direct and indirect labour used in production of $129 million and $20 million, respectively ( Journal entry )

Record the depreciation expense of $24 million ( journal entry )

Record the miscellaneous manufacturing overhead costs of $12 million ( journal entry )

record the entry to allocate the manufacturing overhead (journal entry )

Record the cost of goods manufactured of $375 million (journal entry )

Record the revenues of $522 million (journal entry)

Record the cost of goods sold of $345 million (journal entry)

Dispose of theyear-end under- or overallocated manufacturing overhead ( Journal entry )