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Exercise 3-14 Production cost flow and measurement; journal entries LO P1, P2, P3, P4 Pro-Weave manufactures stadium blankets by passing the products through a weaving department and a sewing department. The following information is available regarding its June inventories: Raw materials inventory Work in process inventory-Weaving Work in process inventory-Sewing Finished goods inventory Beginning Inventory $ 148,000 315,000 590,000 1,446,000 Ending Inventory $ 213,000 465,000 805,000 1,246.000 The following additional information describes the company's manufacturing activities for June $ 655,000 3,190,000 208,000 $ 256,000 102,000 166,000 Raw materials purchases (on credit) Factory payroll cost (paid in cash) Other factory overhead cost (Other Accounts credited) Materials used Direct-Weaving Direct-Sewing Indirect Labor used Direct-Weaving Direct-Sewing Indirect Overhead rates as a percent of direct labor Weaving Sewing Sales (on credit) $1,375,000 575,000 1,775,000 85% 165% $5,050,000 1. Compute the (a) cost of products transferred from weaving to sewing, (b) cost of products transferred from sewing to finished goods, and (c) cost of goods sold. (a) From weaving to sewing (b) From sewing to finished goods (c) Cost of goods sold Prepare journal entries dated June 30 to record (a) goods transferred from weaving to sewing, (b) goods transferred from sewing to finished goods, and (c) sale of finished goods View transaction list Journal entry worksheet 2 3 4 Record the goods transferred from weaving to sewing. Note: Enter debits before credits General Journal Debit Credit Date June 30 Record entry Clear entry View general Journal 2. Prepare journal entries dated June 30 to record (a) goods transferred from weaving to sewing, (b) goods transferred from sewing to finished goods, and (c) sale of finished goods. View transaction list Journal entry worksheet 1 2 3 Record the goods transferred from sewing to finished goods. Note: Enter debits before credits. General Journal Date June 30 Debit Credit Record entry Clear entry View general journal 2. Prepare journal entries dated June 30 to record (a) goods transferred from weaving to sewing, (b) goods transferred from sewing to finished goods, and (c) sale of finished goods. View transaction list Journal entry worksheet