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?

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 $152

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

Direct manufacturing labor $96

Indirect 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

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?