Q.4: Job costing, journal entries. Duchess Ltd. Manufactures and installs kitchen cabinetry. It uses normal job costing with two direct cost categories (direct material and direct manufacturing labour) and one indirect cost pool for MOH, applied on the basis of MH. At the beginning of the year, the company estimated that it would work 1,000,000 MH and had budgeted $ 80,000,000 for MOH. The following data (in $ million) pertain to operations for the year 2022:

Materials control (beginning balance), December 31,2021	$ 5.0
Work-in-process control (beginning balance), December 31, 2021	1.6
Finished goods control (beginning balance), December 31, 2021	7.4
Materials and supplies purchased on account	240
Direct materials used	198
Indirect materials (supplies) issued to various production departments	24
Direct manufacturing labour	127
Indirect manufacturing labour incurred by various departments	21
Depreciation on plant and manufacturing equipment	23
Miscellaneous manufacturing overhead incurred (Credit various liabilities; ordinarily would be detailed as repairs, utilities, etc.	10
Manufacturing overhead collected (937,500 actual MH)	?
Cost of goods manufactured	374.6
Revenues	540
Cost of goods sold	369

Required:

1. Prepare general journal entries. Post to T- accounts. What is the ending balance of work-in-process control?
2. Show the journal entry for disposing of over-or underallocated manufacturing overhead directly as a year-end write-off to cost of Goods Sold. Post the entry to T-accounts.