Dom 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 $20 per machine-hour in 2020). The following data (in millions) show operation costs for 2020: (Click the icon to view the operations data (in millions). Read the requirements. Requirement 1. Identify the components of the overview diagram of Dom Transport's job-costing system. A } } B D A 00 >> B O O E F G E H H } I Requirement 2 and 3. Prepare journal entries. The entries have been numbered for you. Explanations for each entry may be omitted. Post to T-accounts. What is the ending balance of Work-in-Process Control? Show the journal entry for adjusting for under- or overallocated manufacturing overhead directly as a year-end writeoff to Cost of Goods Sold. Post all the entry to T-accounts. Record the purchase of materials, $159. (Record debits first, then credits. Exclude explanations from any journal entries.) (1) Record the direct materials used. $152. (2) Record the indirect materials used. $16. Journal Entry Accounts Debit Credit (In millions) Journal Entry Accounts Debit Credit (In millions)