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	$	182,000		$	269,000
Work in process inventoryWeaving		405,000			365,000
Work in process inventorySewing		740,000			805,000
Finished goods inventory		1,456,000			1,406,000

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

Raw materials purchases (on credit)	$	630,000
Factory payroll cost (paid in cash)		3,495,000
Other factory overhead cost (Other Accounts credited)		162,000
Materials used
DirectWeaving	$	274,000
DirectSewing		141,000
Indirect		138,000
Labor used
DirectWeaving	$	1,350,000
DirectSewing		545,000
Indirect		1,600,000
Overhead rates as a percent of direct labor
Weaving		85	%
Sewing		160	%
Sales (on credit)	$	4,500,000

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.

• 1

  Record the purchase of raw materials on account.

• 2

  Record the usage of direct materials.

• 3

  Record the usage of indirect materials.

• 4

  Record the cost of direct labor incurred, but not yet paid.

• 5

  Record the cost of indirect labor incurred, but not yet paid.

• 6

  Record the cost of other overhead (credit Other accounts).

• 7

  Record the application of overhead.

• 1

  Record the purchase of raw materials on account.

• 2

  Record the usage of direct materials.

• 3

  Record the usage of indirect materials.

• 4

  Record the cost of direct labor incurred, but not yet paid.

• 5

  Record the cost of indirect labor incurred, but not yet paid.

• 6

  Record the cost of other overhead (credit Other accounts).

• 7

  Record the application of overhead.

• 1

  Record the purchase of raw materials on account.

• 2

  Record the usage of direct materials.

• 3

  Record the usage of indirect materials.

• 4

  Record the cost of direct labor incurred, but not yet paid.

• 5

  Record the cost of indirect labor incurred, but not yet paid.

• 6

  Record the cost of other overhead (credit Other accounts).

• 7

  Record the application of overhead.

• 8

  • Record the payment of total factory payroll