4-24 Job costing, journal entries. ( LO3, 5) Duchess Ltd. manufactures and installs kitchen cabinetry. It uses normal job costing with two direct cost categories (direct materials and direct manufacturing labour) and one indirect cost pool for MOH, applied on the basis of MH. At the beginning of the year, the company estimated that it would work 1,000,000 MH and had budgeted $80,000,000 for MOH. The following data (in \$ millions) pertain to operations for the year 2022: 1. Prepare general journal entries. Post to T-accounts. What is the ending balance of Work-in-Process Control? 2. Show the journal entry for disposing of over- or underallocated manufacturing overhead directly as a year-end write-off to Cost of Goods Sold. Post the entry to Taccounts. Check Figure: 1. WIP ending balance, $27m Check Figure: 1. WIP ending balance, $27m