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 $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 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? Save your assignment as a Microsoft Excel document. Accounts 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