Miller 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	$ 71,000	$ 85,600
Work in process inventoryCutting	173,500	58,000
Work in process inventoryStitching	193,300	125,500
Finished goods inventory	150,100	34,250

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

Direct materials
Raw materials purchased on credit	$ 90,000
Direct materials usedCutting	25,000
Direct materials usedStitching	0

Direct labor
Direct laborCutting	$ 22,100
Direct laborStitching	88,400

Factory Overhead (Actual costs)
Indirect materials used	$ 50,400
Indirect labor used	57,600
Other overhead costs	60,000

Factory Overhead Rates
Cutting	(150% of direct materials used)
Stitching	(120% of direct labor used)

Sales	$ 776,000

Miller Company
Trial Balance
April 30, 2018
Account Title	Debit	Credit
Cash	330,000
Accounts receivable	60,000
Raw materials inventory	71,000
Work in process inventoryStitching	193,300
Finished goods inventory	150,100
Work in process inventoryCutting	173,500
Factory Equipment	90,000
Accumulated depreciation - Factory equipment		18,000
Accounts payable		645,400
Common stock, $5 par value		56,000
Paid-in capital in excess of par - Common		50,000
Retained earnings		298,500
Total	1,067,900	1,067,900

1) Need Journal entries

2) Raw Materials

3) Cost of goods Mfg Cutting

4) Cost of goods Mfg Stitching

5) Cost of goods sold

6) Gross Profit