not sure if fire two JE is correct, need help with all journal entries

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: (Click the icon to view the operations data (in millions). Read the requirements Requirement 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, $154. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Debit Credit (In millions) 154 (1) Materials Control Accounts Payable Control 154 Operations data (in millions) $ $ 18 9 10 154 152 19 96 Materials Control, beginning balance, January 1, 2017 Work-in-Process Control, beginning balance, January 1, 2017 Finished Goods Control, beginning balance, January 1, 2017 Materials and supplies purchased on credit Direct materials used Indirect materials (supplies) issued to various production departments Direct manufacturing labor Indirect manufacturing labor incurred by various production departments Depreciation on plant and manufacturing equipment Miscellaneous manufacturing overhead incurred (ordinarily would be detailed as repairs, utilities, etc., with a corresponding credit to various liability accounts) Manufacturing overhead allocated, 3,000,000 actual machine-hours Cost of goods manufactured Revenues Cost of goods sold 34 28 13 ? 298 410 294 Record the direct materials used, $152. Journal Entry Accounts Debit Credit (In millions) 152 (2) Work-in-Process Control Materials Control 152 Record the indirect materials used, $19. Journal Entry Accounts Debit Credit (In millions) 19 (3) Manufacturing Overhead Control Materials Control 19 Record the cost of the direct and indirect manufacturing labor used in production of $96 and $34, 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 $28. Journal Entry Accounts Debit Credit (In millions) (5) Record the miscellaneous manufacturing overhead costs of $13. 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 $298. Journal Entry Accounts Debit Credit (In millions) (8) Record the revenues of $410. Journal Entry Accounts Debit Credit (In millions) (9) Record the cost of goods sold of $294. 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.) Review the journal entries from above. Work-in-Process Manufacturing Materials Control Control Overhead Control Bal. 18 Bal. 9 Bal Bal. Bal Bal Ball Bal. Finished Goods Manufacturing Control Cost of Goods Sold Overhead Allocated Bal. 10 Bal. Bal. Bal. Bal. Bal. Bal. Requirement 4. How did Donald Transport perform in 2017? (Round your answer to the nearest whole percent.) Donald Transport's gross margin percentage of % is relatively This indicates Donald Transport in 2017. Gross margins below 30% are generally considered small