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 $ 184,000 $ 249,000 Work in process inventory-Weaving 300,000 505,000 Work in process inventory-Sewing 655,000 770,000 Finished goods inventory 1,386,000 1,426,000 The following additional information describes the company's manufacturing activities for June: $. 675,000 3,415,000 216,000 $ 296,000 123,000 144,000 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) $1,350,000 465,000 1,600,000 85% 1604 $4,350,000 Exercise 16-15 Recording product costs LO P1, P2, P3 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. (9) overhead applied, and (h) payment of total payroll costs