Raw materials inventory Work in process inventory-Weaving Work in process inventory-Sewing Finished goods inventory Beginning Inventory Ending Inventory $154,000 $213,000 440,000 520,000 655,000 1,476,000 795,000 1,246,000 The following additional information describes the company's manufacturing activities for June: Raw materials purchases (on credit) Factory payroll cost (paid in cash) Other factory overhead cost (Other Accounts credited). Haterials used Direct-Weaving Direct-Sewing Indirect Labor used Direct-Weaving Direct-Sewing Indirect Overhead rates as a porcent of direct labor Weaving Sering $ 645,000 3,540,000 192,000 $ 298,000 132,000 166,000 $1,400,000 465,000 1,675,000 90% 1558 Sales (on credit) $4,650,000 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.