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Sierra Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materials enter production at the beginning of the cutting process. The following information is available regarding its May inventories:

	Beginning Inventory	Ending Inventory
Raw materials inventory	$ 6,000	$ 9,250
Work in process inventoryCutting	43,500	51,500
Work in process inventoryStitching	63,300	60,500
Finished goods inventory	20,100	8,250

The following additional information describes the company's production activities for May.

Direct materials
Raw materials purchased on credit	$ 25,000
Direct materials usedCutting	21,750
Direct materials usedStitching	0

Direct labor
Direct laborCutting	$ 15,600
Direct laborStitching	62,400

Factory Overhead (Actual costs)
Indirect materials used	$ 6,000
Indirect labor used	55,000
Other overhead costs	46,505

Factory Overhead Rates
Cutting	150% of direct materials used
Stitching	120% of direct labor used
Sales	$ 256,000

2.Prepare May 31 journal entries to record the following May activities:

1. Raw materials purchases
2. Direct materials used
3. Indirect materials used
4. Direct labor used
5. Indirect labor used
6. Other overhead costs paid in cash
7. Overhead applied
8. Goods transferred from Cutting to Stitching
9. Goods transferred from Stitching to finished goods
10. Sales (on account)
11. Cost of goods sold