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 Ending Inventory Inventory Raw materials inventory $ 162,000 $ 189,000 Work in process inventory-Weaving 315,000 340,000 Work in process inventory-Sewing 720,000 880,000 Finished goods inventory 1,436,000 1,376,000 The following additional information describes the company's manufacturing activities for June: Raw materials purchases (on credit) $ 675,000 Other actual overhead cost (paid in cash) 210,000 Materials used Direct-Weaving $ 270,000 Direct-Sewing 132,000 Indirect 142,000 Labor used Direct-Weaving $ 1,400,000 Direct-Sewing 490,000 Indirect 1,675,000 Overhead rates as a percent of direct labor Weaving 858 Sewing 1708 Sales (on credit) $ 4,150,000 Journal entry worksheet Record the usage of indirect materials. Note: Enter debits before credits. Transaction General Journal Debit Credit (c) Record entry Clear entry View general journal Journal entry worksheet Record the application of overhead. Note: Enter debits before credits. Transaction General Journal Debit Credit (9) Record entry Clear entry View general journal