12. Pro-Weave manufactures stadium blankets by passing the products through a weaving department and a sewing department. The following information is available regarding its June inventories:

	Beginning Inventory			Ending Inventory
Raw materials inventory	$	152,000		$	277,000
Work in process inventoryWeaving		300,000			400,000
Work in process inventorySewing		665,000			735,000
Finished goods inventory		1,446,000			1,376,000

The following additional information describes the companys manufacturing activities for June:

Raw materials purchases (on credit)	$	625,000
Factory wages cost (paid in cash)		3,080,000
Other factory overhead cost (Other Accounts credited)		216,000
Materials used
DirectWeaving	$	318,000
DirectSewing		96,000
Indirect		200,000
Labor used
DirectWeaving	$	1,300,000
DirectSewing		490,000
Indirect		1,675,000
Overhead rates as a percent of direct labor
Weaving		85	%
Sewing		160	%
Sales (on credit)	$	5,250,000

1. Prepare journal entries dated June 30 to record: (a) raw materials purchases, (b) direct materials usage, (c) indirect materials usage, (d) direct labor usage, (e) indirect labor usage, (f) other overhead costs, (g) overhead applied, and (h) payment of total wages costs.

Record the purchase of raw materials on account. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the usage of direct materials. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the usage of indirect materials. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the cost of direct labor incurred, but not yet paid Note: Enter debits before credits. Transaction General Journal Debit Credit Record the cost of indirect labor incurred, but not yet paid Note: Enter debits before credits. Transaction General Journal Debit Credit Record the cost of other overhead (credit Other accounts) Note: Enter debits before credits. Transaction General Journal Debit Credit Record the application of overhead Note: Enter debits before credits. Transaction General Journal Debit Credit Record the payment of total factory payroll Note: Enter debits before credits. Transaction General Journal Debit Credit