Carlberg 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 Inventory			Ending Inventory
Raw materials inventory	$	31,000		$	36,400
Work in process inventoryCutting		93,500			54,000
Work in process inventoryStitching		113,300			85,500
Finished goods inventory		70,100			18,250

The following additional information describes the company's production activities for May.

Direct materials
Raw materials purchased on credit	$	50,000
Direct materials usedCutting		23,000
Direct materials usedStitching		0

Direct labor
Direct laborCutting	$	18,100
Direct laborStitching		72,400
Total factory payroll paid (in cash)		146,500

Factory Overhead (Actual costs)
Indirect materials used	$	21,600
Indirect labor used		56,000
Other overhead costs		52,000

Factory Overhead Rates
Cutting	(150% of direct materials used			)
Stitching	(120% of direct labor used			)
Sales	$456,000

• a. Record the purchase of materials (on credit).

• b. Record direct materials used in production.
• c. Record the usage of indirect materials.
• d. Record the cost of direct labor incurred but not yet paid. (Use "Factory wages payable" account).
• e. Record the cost of indirect labor incurred but not yet paid. (Use "Factory wages payable" account).
• f. Record the payment of the total factory payroll.
• g. Record the cost of other factory overhead costs (credit Other accounts).
• h. Record the application of overhead at a rate of 150% of direct materials costs (Cutting) and 120% of direct labor cost (Stitching).
• i. Record the transferred costs of partially completed goods.
• j. Record the transfer of production to finished goods, as calculated on the Cost of Goods Manufactured tab.
• k. Record the cost of goods sold, as calculated on the cost of goods sold tab.
• l. Record the sale of goods on account.