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	$ 190,000	$ 229,000
Work in process inventoryWeaving	370,000	390,000
Work in process inventorySewing	705,000	715,000
Finished goods inventory	1,496,000	1,206,000

The following additional information describes the companys manufacturing activities for June:

Raw materials purchases (on credit)	$ 530,000
Other actual overhead cost (paid in cash)	172,000
Materials used
DirectWeaving	$ 254,000
DirectSewing	81,000
Indirect	122,000
Labor used
DirectWeaving	$ 1,250,000
DirectSewing	530,000
Indirect	1,675,000
Overhead rates as a percent of direct labor
Weaving	90%
Sewing	155%
Sales (on credit)	$ 5,250,000

rev: 05_27_2021_QC_CDR-376

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.