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Required information [The following information applies to the questions displayed 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 Work in process inventory-Cutting 183,500 130,500 Work in process inventory-Stitching 203, 300 103,980 Finished goods inventory 48, 100 36,250 The following additional information describes the company's production activities for May Direct materials Raw materials purchased on credit $ 95,000 Direct materials used-Cutting 25,250 Direct materials used-Stitching Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 22,600 90,400 170,800 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 54 , 57,800 61,800 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $816,000 No Date Credit Debit 95.000 1 General Journal Raw materials inventory Accounts payable May 31 95,000 2 May 31 25 250 Work in process inventory--Cutting Raw materials inventory 25 250 3 May 31 54,000 Factory overhead Raw materials inventory 54.000 4 May 31 Work in process inventory-Cutting Work in process inventory Sutching Factory wages payable 22600 90 400 5 May 31 57 800 Factory overhead Factory wages payable 57,800 6 May 31 170.800 Factory wages payable Cash 170,800 7 May 31 61,000 Factory overhead Other accounts 61,000 8 May 31 Work in process inventory-Cutting Work in process inventory Stitching Factory overhead 37.875 108 480 146 355 9 May 31 Work in process inventory Stitching Work in process inventory Cutting 10 May 31 Finished goods inventory Work in process inventory Stitching 11 May 31 Cost of goods sold Finished goods inventory 12 May 31 Accounts receivable Sales 816,000 816,000