Required information X: 12 > BRE Record purchase of raw materials. Record direct materials used in production. Record indirect materials used in production. Record direct labor cost incurred, but not yet paid. Record Indirect labor cost incurred, but not yet paid. Credit Record payment of total factory payroll Record other overhead costs incurred (credit Other accounts) Note journal entry has been entered Work in process inventory-Cutting Work in process inventory-stitching Finished goods inventory Beginning Inventory 183,500 203,300 48,100 Ending Inventory 130,500 103,900 36,250 The following additional information describes the company's production activities for May. Direct materials Raw materials purchased on credit Direct materials used-Cutting Direct materials used-Stitching $ 95,000 25, 250 @ Direct labor Direct labor-Cutting Direct labor-stitching Total factory payroll paid (in cash) $ 22,600 90,400 170,800 . Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 54,000 57,800 61,000 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $816,000