Donald 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 $ 31per machine-hour in 2017). The following data (in millions) show operation costs for 2017:

Materials Control, beginning balance, January 1, 2017-$18

Work-in-Process Control, beginning balance, January 1, 2017-9

Finished Goods Control, beginning balance, January 1, 2017-10

Materials and supplies purchased on credit-154

Direct materials used-152

Indirect materials (supplies) issued to various production departments-19

Direct manufacturing labor-96

Indirect manufacturing labor incurred by various production departments-34

Depreciation on plant and manufacturing equipment-28

Miscellaneous manufacturing overhead incurred (ordinarily would be detailed-

as repairs, utilities, etc., with a corresponding credit to various liability accounts)-13

Manufacturing overhead allocated, 3,000,000 actual machine-hours-?

Cost of goods manufactured-298

Revenues-410

Cost of goods sold-294

1.Identify the components of the overview diagram of Donald Transport's job-costing system. 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 disposing of 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 Donald Transport perform in 2017?