Egert 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	$	21,000		$	24,100
Work in process inventoryCutting		73,500			53,000
Work in process inventoryStitching		93,300			75,500
Finished goods inventory		50,100			14,250

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

Direct materials
Raw materials purchased on credit	$	40,000
Direct materials usedCutting		22,500
Direct materials usedStitching		0

Direct labor
Direct laborCutting	$	17,100
Direct laborStitching		68,400
Total factory payroll paid (in cash)		141,100

Factory Overhead (Actual costs)
Indirect materials used	$	14,400
Indirect labor used		55,600
Other overhead costs		50,000

Factory Overhead Rates
Cutting	(150% of direct materials used			)
Stitching	(120% of direct labor used			)
Sales	$376,000

1) DO GENERAL JOURNAL

2) RAW MATERIAL

Beginning Raw Material
Raw Material Purchased
Materials Availalbe for use
Direct Materials Used
Indirect Materials Used
Ending Raw material inventory

COST OF GOOD MFG CUTTING

DIRECT MATERIAL USED	22,500
FACTORY OVERHEAD APPLIED	???
DIRECT LABOR USED	???
TOTAL MFG COST ADDED DURING MAY		???
ADD: BEGINNING WORK IN PROCESS INVENTORY	???
TOTAL COST OF WORK IN PROGRESS	???
LESS; ENDING WORK IN PROCESS INVENTORY		???

COST OF GOOD MFG SNITTCHING

DIRECT MATERIAL USED
FACTORY OVERHEAD APPLIED
DIRECT LABOR USED
TRANS-IN FROM CUTTING
TOTAL MFG COST ADDED DURING MAY
ADD: BEGINNING WORK IN PROCESS INVENTORY
TOTAL COST OF WORK IN PROGRESS
LESS: ENDING W0RK IN PROCESS INVENTORY

COST OF GOODS SOLD

BEGINNING FINISHED GOOD INVENTORY
COST OF GOODS MFG
COST OF GOODS AVALIBILITY FOR SALE
ENDING FINISHED GOODS INVENTORY
COST OF GOODS SOLD