Pro$-$Weave manufactures stadium blankets by passing the products through a weaving department and then a sewing department. The following information is available regarding its June inventories:

Beginning Inventory Ending Inventory

Raw materials inventory $ $178,000$ $ $221,000$

Work in process inventory$$Weaving $485,000485,000$

Work in process inventory$$Sewing $715,000745,000$

Finished goods inventory $1,326,0001,376,000$

The following additional information describes the company$$s manufacturing activities for June:

Raw materials purchases $($on credit$)$ $ $535,000$

Other actual overhead cost $($paid in cash$)210,000$

Materials used

Direct$$Weaving $ $272,000$

Direct$$Sewing $147,000$

Indirect $196,000$

Labor used

Direct$$Weaving $ $1,350,000$

Direct$$Sewing $440,000$

Indirect $1,625,000$

Overhead rates as a percent of direct labor

Weaving $85\%$

Sewing $170\%$

Sales $($on credit$)$ $ $5,350,000$

$1.$ Prepare journal entries dated June $30$ to record: $($a$)$ raw materials purchases, $($b$)$ direct materials used, $($c$)$ indirect materials used, $($d$)$ direct labor used, $($e$)$ indirect labor used, $($f$)$ other actual overhead costs, and $($g$)$ overhead applied.