Job costing, journal entries. Donnell Transport assembles prestige manufactured homes. Its job…

Job costing, journal entries. Donnell 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 $30 per machine-hour in 2009). The following data (in millions) pertain to operations for 2009: