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[The following information applies to the questions displayed below.] Pro-Weave manufactures stadium blankets by passing the products through a weaving department and a sewing department. The following information is available regarding its June inventories: Raw materials inventory Work in process inventory-leaving Work in process inventory-Sewing Finished goods inventory Beginning Inventory $ 178,000 445,000 620,000 1,306,000 Ending Inventory $ 237,000 385,000 765,000 1,296,000 The following additional information describes the company's manufacturing activities for June: $ 580,000 3,565,000 182,000 Raw materials purchases (on credit) Factory payroll cost (paid in cash) Other factory overhead cost (Other Accounts credited) Materials used Direct-Weaving Direct-Sewing Indirect Labor used Direct-Weaving Direct-Sewing Indirect Overhead rates as a percent of direct labor Weaving Sewing Sales (on credit) $ 314,000 123,000 126,000 $1,325,000 515,000 1,725,000 85% 155% $4,200,000 1. Prepare journal entries dated June 30 to record: (a) raw materials purchases. (b) direct materials usage, (c) indirect materials usage, (d) direct labor usage, (e) indirect labor usage, (f) other overhead costs, (g) overhead applied, and (h) payment of total payroll costs. View transaction list Journal entry worksheet Record the purchase of raw materials on account. Note: Enter debits before credits. Transaction General Journal Debit Credit (a) Record entry Clear entry View general joumal