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 2014). The following data (in millions) show operation costs for 2014:

Materials Control, beginning balance, January 1, 2014 $18

Work-in-Process Control, beginning balance, January 1, 2014 $9

Finished Goods Control, beginning balance, January 1, 2014 $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

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?

Accounts to be used are:

Materials Control

Work-in-Process Control

Finished Goods Control

Cost of Goods Sold

Manufacturing Department Overhead Control

Manufacturing Overhead Allocated

Accounts Payable Control

Wages Payable Control

Accumulated Depreciation

Various Liabilities

Accounts Receivable Control

Revenues