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 $ 148,000 $ 221,000 Work in process inventoryWeaving 330,000 450,000 Work in process inventorySewing 665,000 850,000 Finished goods inventory 1,456,000 1,306,000 The following additional information describes the companys manufacturing activities for June: Raw materials purchases (on credit) $ 675,000 Factory payroll cost (paid in cash) 3,110,000 Other factory overhead cost (Other Accounts credited) 164,000 Materials used DirectWeaving $ 296,000 DirectSewing 135,000 Indirect 154,000 Labor used DirectWeaving $1,375,000 DirectSewing 380,000 Indirect 1,750,000 Overhead rates as a percent of direct labor Weaving 80% Sewing 155% Sales (on credit) $5,350,000

2. Prepare journal entries dated June 30 to record (a) goods transferred from weaving to sewing, (b) goods transferred from sewing to finished goods, and (c) sale of finished goods.

2. Prepare journal entries dated June 30 to record (a) goods transferred from weaving to sewing, (b) goods transferred from sewing to finished goods, and (c) sale of finished goods Date Debit General Journal Credit June 30 Work in process inventory Sewing Work in process inventory-Weaving June 30 Finished goods inventory Work in process inventory-Sewing June 30 Accounts receivable Sales June 30 Cost of goods sold Finished goods inventory