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GLO301 - Based on Problem 3-5A (Algo) LO P3, P4 Clark Company manufactures soccer balls in two sequential processes: Cutting and Suching. All direct materials enter production at the beginning of the Cutting process. The following information is available regarding its May inventories Body Isto Avto TV sateriale entry $10.000 3 91,750 Work in process inventory-cutting 183,500 58.500 Mork in process inventory 203,000 130,500 Finished goode inventory 160.100 36,250 The following additional information describes the company's production activities for May Direct natale w materiais purchased on credit 395.000 Direct materiale di 29,250 Direct materials used-stitching Direct labor Direct labor.Cutting $ 22.600 Direct laberitehing 90.400 Tactory overhead (hetoalcosa Todirect materials used $56.000 Twirect laborused 57.100 Other overhead coate 61,000 Tactory Overhead Matea Cutting Bitening (1508 or direct materials used (120+ of direct labor edi 6.000 Sale Answer is not complete. Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Cost of Goods Mig Goods Melo Otting Cost of Goods Sold Gross Prote Prepare journal entries for the month of Mays transactions Factory Overhead Rates Cutting Stitching (150+ of direct materials used) (120% of direct labor used) Sales 5.916,000 Answer is not complete. Cost of Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Goods Mfg Cutting Cost of Goods Mfg Stitching Goods Sold Gross Profit Prepare journal entries for the month of May's transactions. No Date Account Title Credit Debit 95,000 1 May 31 Raw materials inventory Accounts payable plo 95.000 2 2 May 31 25,250 Work in process inventory--Cutting Raw materials inventory 25,250 54,000 3 3 May 31 Factory overhead Raw materials inventory 54,000 4 4 May 31 22,600 90,400 Work in process inventory--Cutting Work in process inventory-Stitching Factory wages payable OOO 113,000 57.800 5 May 31 Factory overhead Factory wages payable 57,800 61,000 6 May 31 Factory overhead Cash 61,000 37,875 7 May 31 Work in process inventory-Cutting Work in process inventory-Stitching Factory overhead 108,480 OOO 146,355 B May 31 Work in process inventory Stitching Work in process inventory-Cutting OO No Date Account Title Debit Credit 1 May 31 Raw materials inventory Accounts payable 95,000 95,000 2. May 31 Work in process inventory--Cutting Raw materials inventory 25,250 25,250 3 May 31 Factory overhead Raw materials inventory 54,000 54,000 4 May 31 Work in process inventory--Cutting Work in process inventory-Stitching Factory wages payable 22,600 90,400 O 113,000 5 May 31 Factory overhead Factory wages payable 57,800 57,800 6 May 31 Factory overhead Cash 61,000 61,000 7 May 31 Work in process inventory-Cutting Work in process inventory-Stitching Factory overhead OO OOO 37,875 108,480 146,355 8 May 31 Work in process inventory-Stitching Work in process inventory-Cutting o 9 May 31 Finished goods inventory Work in process inventory-Stitching >> 10 May 31 Accounts receivable Sales 816,000 816,000 11 May 31 Cost of goods sold Finished goods inventory 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 $ 95,000 25, 250 0 Direct labor Direct labor-Cutting Direct labor-stitching $ 22,600 90,400 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 54,000 57,800 61,000 Factory Overhead Rates Cutting Stitching (1508 of direct materials used) (1208 of direct labor used) Sales $ 816,000 Answer is not complete. Cost of Cost of General Requirement General Raw Cost of Trial Balance Journal Ledger Goods Mfg Goods Mfg Gross Profit Materials Goods Sold Cutting Stitching Verify the ending balance in raw materials Inventory. Materials used should be indicated with a minus sign. Beginning Raw Materials Inventory Materials available for use Ending raw material inventory s 0 Direct materials used-stitching Direct labor Direct labor-Cutting Direct labor-stitching $ 22,600 90,400 Factory Overhead (actual costs) Indirect materials used Indirect labor uned Other overhead costs $ 54,000 57,800 61.000 Factory Overhead Rates Cutting Stitching (1501 of direct materials used) (1201 of direct labor used) Sales $ 816,000 Answer is not complete. General General Raw Cost of Cost of Requirement Cost of Journal Trial Balance Ledger Materials Goods Mfg Goods Mfg Goods Sold Gross Profit Cutting Stitching Prepare a schedule of cost of goods manufactured for the Cutting Department for the month of May. Dates: Apr 30 to: Apr 30 Total manufacturing costs added during May Total cost of work in process (Raw Materials Cost of Goods Mig Stitching > Direct labor Direct labor-Cutting Direct labor-Stitching $ 22,600 90,400 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 54,000 57,800 61,000 Factory Overhead Rates Cutting Stitching (1508 of direct materials used) (1208 of direct labor used) Sales $ 816,000 Answer is not complete. General General Raw Cost of Cost of Cost of Requirement Trial Balance Goods Mfg Journal Materials Goods Mfg Ledger Goods Sold Gross Profit Cutting Stitching 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 URSU 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 $ 95,000 25,250 0 Direct labor Direct labor-Cutting Direct labor--Stitching $ 22,600 90,400 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 54,000 57,800 61,000 Factory Overhead Rates Cutting Stitching (1508 of direct materials used) (120% of direct labor used) Sales $ 816,000 Answer is not complete. Cost of Cost of General General Requirement Raw Trial Balance Cost of Journal Goods Mfg Gross Profit Materials Goods Mfg Ledger Goods Sold Cutting Stitching Calculate the value of cost of goods sold for the month of May. Ignore any over- or underapplied overhead in th 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