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	$	156,000		$	217,000
Work in process inventoryWeaving		335,000			360,000
Work in process inventorySewing		630,000			975,000
Finished goods inventory		1,306,000			1,346,000

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

Raw materials purchases (on credit)

$

550,000

Factory wages cost (paid in cash)

3,360,000

Other factory overhead cost (Other Accounts credited)

174,000

Materials used

DirectWeaving

$

244,000

DirectSewing

120,000

Indirect

194,000

Labor used

DirectWeaving

$

1,325,000

DirectSewing

405,000

Indirect

1,550,000

Overhead rates as a percent of direct labor

Weaving

80

%

Sewing

160

%

Sales (on credit)

$

4,650,000

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1. Compute the (a) cost of products transferred from weaving to sewing, (b) cost of products transferred from sewing to finished goods, and (c) cost of goods sold. 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.

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a	Sewing	??
b	Finished Goods	??
c	Cost of Goods	??