no. 6 and 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: Beginning Ending Inventory Inventory Rawsaterials inventory $ 6,000 $ 9,250 Work in process inventory-Cutting 43,500 51,500 Work in process inventory-stitching 63,300 60,500 Finished goods inventory 20,100 8,250 The following additional information describes the company's production activities for May Direct materials Raw materials purchased on credit $ 25,000 Direct materials used-Cutting 21,750 Direct materials used-stitching Direct Labor Direct labor-cutting $ 15,600 Direct labor-stitching 62,400 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 46,505 Factory Overhead Rates Cutting Stitching (150% of direct materials used) 120% of direct labor used) Factory Overhead Rates Cutting Stitching (150% of direct materials used) (120% of direct labor used) Sales $ 256,000 Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Goods Mfg Cutting Cost of Goods Mfg Stitching Cost of Goods Sold Gross Profit Prepare journal entries for the month of May's transactions, View transaction list Journal entry worksheet Record overhead costs paid in cash. Note: Enter debits before credits Journal entry worksheet 47,000 47,000 8 May 31 Work in process inventory-Cutting Work in process inventory-Stitching Factory overhead 32,625 74,880 X 107,505 May 31 Work in process inventory-Stitching Work in process inventory--Cutting 61,975 61.975 10 May 31 Finished goods inventory Work in process inventory Stitching 202,055 202 055 11 May 31 Cost of goods sold Cash 212,005 212.005 %