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	$ 142,000	$ 213,000
Work in process inventoryWeaving	350,000	395,000
Work in process inventorySewing	715,000	835,000
Finished goods inventory	1,386,000	1,456,000

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

Raw materials purchases (on credit)	$ 660,000
Other actual overhead cost (paid in cash)	194,000
Materials used
DirectWeaving	$ 260,000
DirectSewing	81,000
Indirect	122,000
Labor used
DirectWeaving	$ 1,300,000
DirectSewing	390,000
Indirect	1,775,000
Overhead rates as a percent of direct labor
Weaving	90%
Sewing	160%
Sales (on credit)	$ 4,550,000

Exercise 3-25 (Algo) Recording product costs LO P3

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.