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Record other overhead costs paid in cash. Note: Enter debits before credits. Record goods transferred from Cutting to Finishing. Note: Enter debits before credits. Record overhead applied at 150% of direct materials costs (Cutting) and 120% of direct labor cost (Finishing). Note: Enter debits before credits. Record cost of goods sold for May. Note: Enter debits before credits. Record indirect materials used in production. Note: Enter debits before credits. A company makes guitars in two processes. All direct materials enter production at the beginning of the Cutting process. Guitars are then transferred to the next process, which is Finishing. Information on May inventories follows. The following additional information describes the company's production activities for May. Sales S 60,480 Record purchase of raw materials on credit. Note: Enter debits before credits. Record direct labor costs used. (Recorded as factory wages payable) Note: Enter debits before credits. Record Sales (on credit) for May. Note: Enter debits before credits, Record direct materials used in production. Note: Enter debits before credits. 2. Prepare May 31 journal entries to record the following May activities: a. Raw materials purchases b. Direct materials used c. Direct labor used d. Indirect materials used e. Indirect labor used f. Overhead applied g. Other overhead costs paid in cash h. Goods transferred from Cutting to Finishing i. Goods transferred from Finishing to finished goods j. Sales (on credit) k. Cost of goods sold Record indirect labor costs used. (Recorded as factory wages payable) Note: Enter debits before credits