D 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 $21 per machine-hour in 2020). The following data (in millions) show operation costs for 2020 :

s) Materials Control, beginning balance, January 1, 2020 $13 Work-in-Process Control, beginning balance, January 1, 2020 4 Finished Goods Control, beginning balance, January 1, 2020 7 Materials and supplies purchased on credit 154 Direct materials used 147 Indirect materials (supplies) issued to various production departments 19 Direct manufacturing labor 90 Indirect manufacturing labor incurred by various production departments 32 Depreciation on plant and manufacturing equipment 26 Miscellaneous manufacturing overhead incurred (ordinarily would be detailed as repairs, utilities, etc., with a corresponding credit to various liability accounts) 14 Manufacturing overhead allocated, 4,000,000 actual machine-hours ? Cost of goods manufactured 295 Revenues 400 Cost of goods sold 293

2. 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? 3. Show the journal entry for adjusting for under- or overallocated manufacturing overhead directly as a year-end writeoff to Cost of Goods Sold. Post the entry to T-accounts. 4. How did D Transport perform in 2020 ?

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