Doody 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 $18 per machine-hour in 2014.The following data (in millions) show operation costs for 2014

Materials Control, beginning balance, January 1, 2014 $13

Work-in-Process Control, beginning balance, January 1, 2014 $10

Finished Goods Control, beginning balance, January 1, 2014 . $16

Materials and supplies purchased on credit $159

Direct materials used $147

Indirect materials (supplies) issued to various production departments $10

Direct manufacturing labor $99

Indirect manufacturing labor incurred by various production departments $38

Depreciation on plant and manufacturing equipment $22

Miscellaneous manufacturing overhead incurred (ordinarily would be detailed as repairs, utilities, etc., with a corresponding credit to various liability accounts) $15

Manufacturing overhead allocated, 3,500,000 actual machine-hours ?

Cost of goods manufactured . $299

Revenues $405

Cost of goods sold $293

Requirements 2 and 3. 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? Show the journal entry for disposing of 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.)

Journal Entry Accounts Debit Credit (In millions)

(1) Record the direct materials used, $ 147

(2) Record the indirect materials used, $ 10

(3) Record the cost of the direct and indirect manufacturing labor used in the production of $ 99and $ 38, respectively. (Combine the entries to record direct and indirect labor into one entry.) Journal Entry Accounts Debit Credit (In millions)

(4) Record the depreciation expense of $ 22 Journal Entry Accounts Debit Credit (In millions)

(5) Record the miscellaneous manufacturing overhead costs of $ 15. Journal Entry Accounts Debit Credit (In millions) (6) Now record the entry to allocate the manufacturing overhead. Journal Entry Accounts Debit Credit (In millions)

(7) Record the cost of goods manufactured of $ 299. Journal Entry Accounts Debit Credit (In millions)

(8) Record the revenues of $ 405. Journal Entry Accounts Debit Credit (In millions)

(9) Record the cost of goods sold of $ 293. Journal Entry Accounts Debit Credit (In millions)

(10) Dispose of the year-end under- or overallocated manufacturing overhead. Journal Entry Accounts Debit Credit (In millions)

(11) Now post entries (1) through (11) to the accounts below, then calculate the ending balance in each account. (For accounts with a $0 balance leave the balance line blank.)

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