Typhoon Mike roared into the South China Sea Wednesday after killing more than 110 people, leaving hundreds of thousands homeless and devastating the country's second most important industrial center.

The typhoon, which ripped into the central Philippines Tuesday with peak winds of 150 mph, had weakened to 94 mph and was continuing west at 14 mph Wednesday, said Crisologo Enriquez, the Manila weather bureau's chief forecaster.Officials reported severe devastation in Cebu, a city of more than half a million people and the country's most important commercial center after Manila. Radio station DYHP reported from Cebu that 28 people were confirmed dead in the city and surrounding districts.

On Negros Island, officials said 35 people were killed, including 30 who died in a landslide in Isabela town. Officials reported at least 32 people drowned in Surigao del Norte province on Mindanao island. At least 17 deaths were reported elsewhere, officials said.

Cebu residents reached by radio from Manila, 350 miles to the north, said hundreds of buildings were damaged.

About 140 people were missing and 320,000 refugees from the typhoon jammed schools, offices and makeshift evacuation centers. President Corazon Aquino declared 30 of the country's 73 provinces disaster areas.

Cebu Mayor Tomas Osmena said the city was without electricity, telephones and drinking water.