Both parts are in the same question

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: Beginning Ending Inventory Inventory Raw materials inventory $ 6,000 $ 9,250 Work in process inventory-Cutting 43, see 51,500 Work in process inventory-stitching 63,380 60, 500 Finished goods inventory 20,100 8,250 The following additional information describes the company's production activities for May. Direct materials Raw materials purchased on credit $ 25,000 Direct materials used-Cutting 21,750 Direct materials used-stitching B Direct labor Direct labor-Cutting $ 15,600 Direct labor-stitching 62,400 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 46,505 Factory Overhead Rates cutting Stitching (150% of direct materials used) (120% of direct labor used) Sales 5 255,000 Prepare a schedule of cost of goods manufactured for the Stitching Department for the month of May. Dates: Apr 30 to: Apr 30 Total manufacturing costs added during May Total cost of work in process 63,300 63 300 (60,500) 2.800 Cost of goods manufactured Calculate the value of cost of goods sold for the month of May. Ignore any over- or underapplied overhead in the calculation of cost of goods sold. Dates: Apr 30 to: Apr 30 Calculate cost of goods sold: Cost of goods available for sale Cost of goods sold $ 213,905