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 $ 132,000 $225,000 Raw materials inventory Work in process inventory-Weaving Work in process inventory-Sewing Finished goods inventory 435,000 710,000 350,000 1,316,000 950,000 1,216,000 The following additional information describes the company's manufacturing activities for June: 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 $670,000 3,275,000 162,000 $ 314,000 138,000 140,000 $1,250,000 475,000 1,550,000 Weaving Sewing Sales (on credit) 85% 155% $5,300,000 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. View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 8 Record the purchase of raw materials on account. Note: Enter debits before credits Transaction (a) General Journal Debit Credit