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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: Work in process inventory-Cutting Work in process inventory-Stitching Finished goods inventory Beginning Ending Inventory Inventory 43,500 51,500 63,300 60,500 20,100 8,250 The following additional information describes the company's production activities for May. Direct materials Raw materials purchased on credit Direct materials used-Cutting Direct materials used-Stitching $ 25,000 21,750 0 Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 15,600 62,400 133,000 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 47,000 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $256,000 X 1 Record purchase of raw materials. Record direct materials used in production. 3 Record indirect materials used in production. Record direct labor cost incurred, but not yet paid. Record indirect labor cost incurred, but not yet paid. Record payment of total factory payroll. Record other overhead costs incurred (credit Other accounts). Note : journal entry has been entered 8 Record overhead applied at 150% of direct materials costs (Cutting) and 120% of direct labor cost (Stitching). 9 Record the transferred costs of partially completed goods. 10 Record the transfer of completed products from production to finished goods inventory. 11 Record cost of goods sold for May. 12 Record the sale of finished goods. Note : journal entry has been entered