The University of Boston Press is wholly owned by the university. It performs the bulk of its work for other university departments, which pay as though the press were an outside business enterprise. The press also publishes and maintains a stock of books for general sale. The press uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). The following data (in thousands) pertain to 2017:

1.	Identify the components of the overview diagram of the job-costing system at the University of Boston Press.
2.	Prepare journal entries to summarize the 2017 transactions. As your final entry, dispose of the year-end under- or overallocated manufacturing overhead as a write-off to Cost of Goods Sold. Number your entries. Explanations for each entry may be omitted.
3.	Show posted T-accounts for all inventories, Cost of Goods Sold, Manufacturing Overhead Control, and Manufacturing Overhead Allocated.
4.	How did the University of BostonBoston Press perform in 20172017?
Direct materials and supplies purchased on credit	$880
Direct materials used	760
Indirect materials issued to various production departments	170
Direct manufacturing labor	1,300
Indirect manufacturing labor incurred by various production departments	970
Depreciation on building and manufacturing equipment	460
Miscellaneous manufacturing overhead* incurred by various production departments
(ordinarily would be detailed as repairs, photocopying, utilities, etc.)	540
Manufacturing overhead allocated at 190% of direct manufacturing labor costs	?
Cost of goods manufactured	4,110
Revenues	8,000
Cost of goods sold (before adjustment for under- or overallocated manufacturing overhead)	4,060
Inventories, December 31, 2016 (not 2017):
Materials Control	160
Work-in-Process Control	60
Finished Goods Control	580
*The term manufacturing overhead is not used uniformly. Other terms that are often encountered in printing companies
include job overhead and shop overhead.