How do I prepare journal entries for the following production activities?

Conglomco Company Inventories (as of May 31)
Inventory	Beginning Inventory ($)	Ending Inventory ($)
Raw materials	14,000.	12,750.
Goods in process	110,375.	126,000.
Finished goods	159,500.	138,500.

Production Activities for May (in $)
Raw materials (credit purchases)	67,500.
Company payroll cost (cash)	395,500.
Miscellaneous overhead cost (other accounts credited)	21,500.
Materials	Direct	46,750.
Indirect	15,500.
Labor	Direct	176,000.
Indirect	219,750.
Overhead rate as a percent of direct labor	55%
Sales on credit	750,000.