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Williams 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 inventores Beginning Endine Inventory Inventory materials inventory $ 136,000 $ 165,550 Work in process inventory-cutting 303,500 Work in process inventory-Stitching 323,300 100,00 Finished goods inventory 280,100 0,250 The following additional Information describes the company's production activities for May Direct materials Raw materials purchased on credit $ 155,000 Direct materials used-Cutting 28,250 Direct materials used-stitching 0 Direct labor Direct labon-cutting Direct labor-stitching $28,600 114,00 Factory Overhead Actual costs Indirect materials used Indirect labore other overdos $ 9,200 0,200 Factory Overhead te Cutting (1 of direct materials used) Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 97,200 60,200 73,000 Factory Overhead Rates Cutting Stitching Sales (150% of direct materials used) (120% of direct labor used) $1,336,000 Answer is not complete. General Journal Gross Profit General Ledger Requirement Cost of Cost of Goods Mig Goods Mg Cutting Stitching Cost of Goods Sold Raw Materials Tesal Balance Prepare journal entries for the month of May's transactions Debit Credit No Account Title Date May 31 155.000 1 Raw materials inventory Accounts payable 155.000 28 250 2 May 31 20 250 Work in process inventory--Cutting Raw materials inventory 97,200 May 31 07 200 Factory overhead Raw materials inventory Journal entry worksheet 9 10 11 Record the sale of goods on account. Note: Enter debits before credits ce Date Account Title Debit Credit May 31 Sales Record entry Clear entry View general Journal Journal entry worksheet 10 11 Record the cost of goods sold, as calculated on the cost of goods sold tab. K nt Note: Enter debits before credits ences Debit Credit Date Account Title May 31 View general journal Record entry Clear entry Utner overned costs 3,00 Factory Overhead Rates Cutting Stitching (150% of direct materials used) (120% of direct labor used) Sales $1,336,000 bok General Cost of Cost of General Raw Cost of Requirement Trial Balance Goods Mig Goods Mig Gross Profit Journal Ledger Materials Goods Sold Cutting Stitching Verify the ending balance in raw materials inventory. Materials used should be indicated with a minus sign. Beginning Raw Materials inventory Matenats available for use 0 Ending raw material twentory (Trial Balance Cost of Goods Mlg Cutting > Dates: Apr 30 to: Apr 30 BOK ant rences Total manufacturing costs added during May Total cost of work in process Cost of Cost of General General Raw Requirement Cost of Trial Balance Goods Mfg Goods Mig Journal Gross Profit Ledger Materials Goods Sold Cutting Stitching Prepare a schedule of cost of goods manufactured for the Stitching Department for the month of May Dates: Apr 30 to: Apr 30 Total manufacturing costs added during May Total cost of work in process Cost of Goods Sold > 30,00 OK Cost of Goods Mig Stitching Cost of Goods Sold General General Cost of Requirement Raw Trial Balance Goods Mig Journal Ledger Materials Cutting Calculate the valle of gross protit for the month of May. Gross Profit ht Inces Dates: Apr 30 to: Apr 30 Gross Profit $