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Sierra Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materials enter production at the beginning of the Cutting process. The following information is available regarding its May inventories: Raw materials inventory Work in process inventory-Cutting Work in process inventory-Stitching Finished goods inventory Beginning Inventory $21,000 73,500 93,300 26, 100 Ending Inventory $24,100 75,500 69,800 14,250 The following additional information describes the company's production activities for May. Direct materials Raw materials purchased on credit Direct materials used-Cutting Direct materials used-Stitching $ 40,000 22,500 Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 17,100 68, 400 141,100 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 14,400 55,600 50,000 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $376,000 RM - April 30 RM purchases Raw Materials (RM) 21,000 Direct labor - Cutting 40,000 Indirect materials used 22,500 14,400 RM - May 31 24,100 396,330 > WIP - April 30 Direct labor - Stitching Overapplied overhead - Stitching C of GM - Cutting WIP - May 31 Work in Process (WIP) - Stitching 93,300 C of GM - Stitching 222,350 68,400 82,080 % 69,800 Indirect materials used Indirect labor used Other overhead costs 33,750 82,080 Factory Overhead 0 Overapplied overhead - Cutting 14,400 Direct labor - Stitching 55,600 X 50,000 4,170 222,350 WIP - April 30 Direct materials - Cutting Direct labor - Cutting Overapplied overhead - Cutting WIP - May 31 Work in Process (WIP) - Cutting 73,500 C of GM - Cutting 22,500 17,100 33,750 75,500 Total factory payroll Factory Wages Payable 141,100 D irect labor - Cutting Direct labor - Stitching Indirect labor used 17,100 68,400 55,600 Finished Goods (FG) Finished Cost of goods sold FG - April 30 C of GM - Cutting FG - May 31