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	$ 233,000
Work in process inventoryWeaving	420,000	475,000
Work in process inventorySewing	680,000	825,000
Finished goods inventory	1,416,000	1,326,000

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

Raw materials purchases (on credit)	$ 660,000
Factory payroll cost (paid in cash)	3,160,000
Other factory overhead cost (Other Accounts credited)	190,000
Materials used
DirectWeaving	$ 280,000
DirectSewing	81,000
Indirect	196,000
Labor used
DirectWeaving	$1,375,000
DirectSewing	400,000
Indirect	1,525,000
Overhead rates as a percent of direct labor
Weaving	85%
Sewing	160%
Sales (on credit)	$5,350,000

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.