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 $31 per machine-hour in 2017).

The following data (in millions) show operation costs for 2017:

Materials Control, beginning balance, January 1, 2017 $ 26

Work-in-Process Control, beginning balance, January 1, 2017 39

Finished Goods Control, beginning balance, January 1, 2017 11

Materials and supplies purchased on credit 255

Direct materials used 490

Indirect materials (supplies) issued to various production departments 40

Direct manufacturing labor 98

Indirect manufacturing labor incurred by various production departments 12

Depreciation on plant and manufacturing equipment 38

Miscellaneous manufacturing overhead incurred (ordinarily would be detailed as repairs, utilities, etc., with a corresponding credit to various liability accounts) 62

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

Cost of goods manufactured 188

Revenues 510

Cost of goods sold 300

Required: Prepare all necessary journal entries