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: Raw materials inventory Work in process inventory-Weaving Work in process inventory-Sewing Finished goods inventory Beginning Inventory $ 156,080 465,000 695,000 1,286,000 Ending Inventory $ 217,080 475,000 775,000 1,336,000 The following additional information describes the company's manufacturing activities for June: $ 630,000 3,385,000 176,000 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) $ 260,000 84,000 188,000 $1,350,000 510,000 1,525,000 80% 1705 54,150,000 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 General Journal Debit Credit Transaction (a) Journal entry worksheet