(b) Show posted T-accounts for all inventories, cost of goods sold, factory department overhead control, and factory overhead applied. (2.) The following data relate to the operations of the Donnell Printing Company for the year 19_5 (in millions): Materials control, December 31, 19_4 $12 Work-in-process control, December 31, 19_4 2 Finished goods control, December 31, 19_4 6 Materials and supplies purchased on account 150 Direct materials issued to the production department 145 Indirect materials (supplies) issued to various production departments 10 Labor used directly in production 90 Indirect labor incurred by various departments 30 Depreciation - plant and factory equipment 19 Misc. factory overhead incurred by various 9 departments Factory overhead applied, 2,100,000 machine hours at $30 per hour ? Cost of goods manufactured 294 Sales 400 Cost of goods sold 292 Required: (a) Prepare journal entries. (b) Post to T-accounts. What is the ending balance of Work-In-Process Control? (c) Show the journal entry for disposing of overapplied or underapplied overhead directly as a year-end adjustment to Cost of Goods Sold. Post the entry to T- accounts. TECOSAC Handouts mage 44