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 Ending Inventory Inventory Raw materials inventory $ 180,000 $ 193, eee Work in process inventory-Weaving 385, eee 35e, 880 Work in process inventory-Sewing 685,eee 730, eee Finished goods inventory 1,366,eee 1,396,eee The following additional information describes the company's manufacturing activities for June: $ 640, eee 3,445, eee 214,000 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) $ 254,620 84, eee 198,eee $1,350,000 395, eee 1,700, eee 80% 150x $5,350,000 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 (1) other overhead costs. (o) overhead applied, and (h) payment of total payroll costs