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 Ending Beginning Inventory Raw materials inventory Work in process inventory-Weaving Work in process inventory-Sewing Finished goods inventory Inventory $ 174,000 $ 193,000 475,000 985,000 1,426,000 375,000 690,000 1,326,000 The following additional information describes the company's manufacturing activities for June Raw materials purchases (on credit) Factory wages cost (paid in cash) Other factory overhead cost (Other Accounts credited) Materials used $ 500,000 3,410,000 186,000 Direct-Weaving Direct-Sewing Indirect $316,000 144,000 172,000 Labor used Direct-Weaving Direct-Sewing Indirect $1,325, 000 385,000 1,625,000 Overhead rates as a percent of direct labor Weaving Sewing 85% 150% Sales (on credit) $4,200,000