Prepare 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

Materials Control, beginning balance, January 1, 2014	$18
Work-in-Process Control, beginning balance, January 1, 2014	$9
Finished Goods Control, beginning balance, January 1, 2014	$10
Materials and supplies purchased on credit	$154
Direct materials used	$152
Indirect materials (supplies) issued to various production departments	$19
Direct manufacturing labor	$96
Indirect manufacturing labor incurred by various production departments	$34
Depreciation on plant and manufacturing equipment	$28
Miscellaneous manufacturing overhead incurred (ordinarily would be detailed as repairs, utilities, etc., with a corresponding credit to various liability accounts)	$13
Manufacturing overhead allocated, 3,000,000 actual machine-hours	?
Cost of goods manufactured	$298
Revenues	$410
Cost of goods sold	$294

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 the entry to T-accounts.
How did Donald Transport perform in 2014?