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: Beginning Inventory Ending Inventory Raw materials inventory $ 156,000 $ 229,000 Work in process inventoryWeaving 345,000 460,000 Work in process inventorySewing 575,000 785,000 Finished goods inventory 1,456,000 1,436,000 The following additional information describes the companys manufacturing activities for June: Raw materials purchases (on credit) $ 510,000 Factory payroll cost (paid in cash) 3,440,000 Other factory overhead cost (Other Accounts credited) 166,000 Materials used DirectWeaving $ 280,000 DirectSewing 108,000 Indirect 136,000 Labor used DirectWeaving $ 1,400,000 DirectSewing 415,000 Indirect 1,625,000 Overhead rates as a percent of direct labor Weaving 85 % Sewing 165 % Sales (on credit) $ 5,200,000 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.