4-26 Job costing, journal entries. Donnell 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 $30 per machine-hour in 2011). The fol- lowing data (in millions) pertain to operations for 2011: Materials Control, beginning balance, January 1, 2011 S 12 Work-in-Process Control, beginning balance, January 1, 2011 2 Finished Goods Control, beginning balance, January 1, 2011 6 Materials and supplies purchased on credit 150 Direct materials used 145 Indirect materials (supplies) issued to various production departments 10 Direct manufacturing labor 90 Indirect manufacturing labor incurred by various production departments 30 Depreciation on plant and manufacturing equipment 19 Miscellaneous manufacturing overhead incurred (ordinarily would be detailed as repairs, utilities, etc., with a corresponding credit to various liability accounts) Manufacturing overhead allocated, 2,100,000 actual machine-hours ? Cost of goods manufactured Revenues 400 Cost of goods sold 292 9 294