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em 16 la soned 3 Drake Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct mate the beginning of the Cutting process. The following information is available regarding its May inventories: 4 Raw materials inyentory Work in process Inventory-Cutting Work in process Inventory-stitching Finished goods inventory Beginning Inventory $126,000 283,500 303,300 260,100 Ending Inventory $153,250 63,500 180,500 56,250 Book eferences The following additional information describes the company's production activities for May Direct naterials Raw materials purchased on credit Direct materials used-cutting Direct materials used-stitching $145,000 27,750 Drect labor Direct labor-cutting Direct labor-stitching Total factory payroll pala (in cash) $ 27,600 110,400 197,000 Factory overhead Cactual costs) Indirect materials used Indirect labor used Other Overhead costs $90,000 59.800 71.000 Saved Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $1,216,000 Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Cost of Goods Mfg Goods Mig Cutting Stitching Cost of Goods Sold Gross Profit Prepare journal entries for the month of May's transactions. View transaction list Journal entry worksheet Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $1,216,000 Book Gross Profit ferences General General Cost of Raw Requirement Cost of Trial Balance Cost of Journal Ledger Materials Goods Mfg Goods Mfg Cuttipa Goods Sold Stitchina Cost of Goods Mfg Cutting Prepare a schedule of cost of goods manufactured for Drake Comparty or the woror May. Dates: Apr 30 to: Apr 30 Total manufacturing cost added during May Total cost of work in process