Fill in the blank for c of gm-cutting/stitching and cost of goods sold

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Required information [The following information applies to the questions displayed below.) 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: Work in process inventory-Cutting Work in process inventory-Stitching Finished goods inventory Beginning Ending Inventory Inventory 163,500 120,500 183,300 97,700 44,100 32,250 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 $ 85,000 24,750 0 Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 21,600 86,400 165,400 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 46,800 57,400 59,000 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $736,000 Required: 1. Compute the amount of (a) production costs transferred from Cutting to Stitching, (b) production costs transferre from Stitching to finished goods, and (c) cost of goods sold. Direct materials - Cutting Direct labor - Cutting Overhead - Cutting WIP - April 30 WIP - May 31 Work in Process (WIP) - Cutting 24,750 C of GM - Cutting 21,600 37,125 163,500 246,975 C of GM - Cutting Direct labor - Stitching Overhead - Stitching WIP - April 30 WIP - May 31 Work in Process (WIP) - Stitching C of GM - Stitching 86,400 103,680 183,300 373,380 Finished Goods (FG) 44,100 Cost of goods sold FG - April 30 C of GM - Stitching FG - May 31 44,100