T-Accounts The following data relate to operations of the Donnell Printing Company for the year 19_5 (in millions):

Stores control, December 31, 19_4 Saltz’
»Work-in-process control, December 31, 194 3 Finished-goods control, December 31, 19 4 6 Materials and supplies purchased on account 150 Direct materials issued to the producing departments for production 145 Supplies issued to various departments 10 Labor used directly on production 90 Indirect labor incurred by various departments 30 Depreciation—Plant and equipment 19 Miscellaneous factory overhead incurred by various departments (ordinarily would be detailed as repairs, utilities, etc.) 9 Factory overhead applied at 70 percent of direct-labor cost 263 Cost of goods manufactured and transferred to finished stock 294 Sales 400 Cost of goods sold 292 . Use T-accounts to analyze all transactions. Number your entries. What is ending balance of Work-in-Process Control?
. Sketch how the subsidiary ledger would appear for Factory Department Over- head Control, assuming that there are four departments. You need not show any numbers.
. Show the journal entry for disposing of over- or underapplied overhead di- rectly as a year-end adjustment to Cost of Goods Sold. Post the entry to T-accounts.
For more details concerning these data, see Problem 4-9, lop4