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	$ 140,000	$ 197,000
Work in process inventoryWeaving	360,000	485,000
Work in process inventorySewing	655,000	790,000
Finished goods inventory	1,316,000	1,256,000

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

Raw materials purchases (on credit)	$ 545,000
Factory payroll cost (paid in cash)	3,375,000
Other factory overhead cost (Other Accounts credited)	218,000
Materials used
DirectWeaving	$ 242,000
DirectSewing	117,000
Indirect	180,000
Labor used
DirectWeaving	$1,325,000
DirectSewing	500,000
Indirect	1,550,000
Overhead rates as a percent of direct labor
Weaving	85%
Sewing	150%
Sales (on credit)	$5,150,000

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 payroll costs.