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 Inventory			Ending Inventory
Raw materials inventory	$	184,000		$	201,000
Work in process inventoryWeaving		405,000			335,000
Work in process inventorySewing		675,000			965,000
Finished goods inventory		1,276,000			1,456,000

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

Raw materials purchases (on credit)	$	595,000
Factory payroll cost (paid in cash)		3,405,000
Other factory overhead cost (Other Accounts credited)		170,000
Materials used
DirectWeaving	$	296,000
DirectSewing		117,000
Indirect		126,000
Labor used
DirectWeaving	$	1,225,000
DirectSewing		455,000
Indirect		1,725,000
Overhead rates as a percent of direct labor
Weaving		85	%
Sewing		155	%
Sales (on credit)	$	4,750,000

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.

Journal entry worksheet Record the purchase of raw materials on account. Note: Enter debits before credits. General Journal Debit Credit Transaction (a) Record entry Clear entry View general journal Journal entry worksheet Record the usage of direct materials. Note: Enter debits before credits. Transaction General Journal Debit Credit (b) Record entry Clear entry View general journal 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 cost of direct labor incurred, but not yet paid. Note: Enter debits before credits. Transaction General Journal Debit Credit (d) Record entry Clear entry View general journal Journal entry worksheet Record the cost of indirect labor incurred, but not yet paid. Note: Enter debits before credits. Transaction General Journal Debit Credit (e) Record entry Clear entry View general journal Journal entry worksheet Record the cost of other overhead (credit Other accounts). Note: Enter debits before credits. Transaction General Journal Debit Credit (f) 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 Journal entry worksheet