The Howell Corporation has the following account balances (in millions):

For Specific Date
Direct materials inventory, Jan. 1, 2017	$15
Work-in-process inventory, Jan. 1, 2017	10
Finished goods inventory, Jan. 1, 2017	70
Direct materials inventory, Dec. 31, 2017	20
Work-in-process inventory, Dec. 31, 2017	5
Finished goods inventory, Dec. 31, 2017	55

For Year 2017
Purchases of direct materials	$325
Direct manufacturing labor	100
Depreciationplant and equipment	80
Plant supervisory salaries	5
Miscellaneous plant overhead	35
Revenues	950
Marketing, distribution, and customer-service costs	240
Plant supplies used	10
Plant utilities	30
Indirect manufacturing labor	60

1. Show the T-account for S&A (Sales and Administrative) and MOHC(Manufacturing overhead costs), and total the S&A and OH(Overhead) costs.