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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 materiais 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 103,500 90,500 Work in process inventory-Stitching 123,300 79,100 Finished goods inventory 32,100 20,250 The following additional information describes the company's production activities for May Direct materials Raw materials purchased on credit $ 55, eee Direct materials used-Cutting 23,250 Direct materials used-Stitching Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 18,600 74,400 149,200 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 25, 200 56,280 53,080 Factory Overhead Rates Cutting (150% of direct materials used Stitching (120% of direct labor used) Sales $496,000 2. Prepare summary journal entries dated May 31 to record the following production activities during Me raw materials purchases. (b) direct materials usage. (c) Indirect materials usage. (d) direct labor costs inc (e) indirect labor costs incurred. (payment of factory payroll, (g) other overhead costs. (credit Other Accounts). (h) overhead applied. (goods transferred from Cutting to Stitching. I goods transferred from Stitching to finished goods. (k) cost of goods sold, and (I) sales Answer is not nmnlete May 31 Raw materials inventory Accounts payable 55,000 55,000 2 May 31 Work in process inventory-Cutting Raw materials inventory 23,250 23,250 3 May 31 > Factory overhead Raw materials inventory 25,200 25,200 4 May 31 Work in process inventory-Cutting Work in process inventory Stitching > 5 May 31 Factory overhead > 6 May 31 Factory wages payable > 7 May 31 Factory overhead Other accounts >> 8 May 31 > Work in process inventory...Cutting Work in process inventory Stitching Factory overhead 9 May 31 Work in process inventory Stitching Work in process inventory-Cutting O 10 May 31 Finished goods inventory Work in process inventoristitching >> 11 May 31 > Cost of goods sold Finished goods inventory 12 May 31 Accounts receivable Sales