sewing department. The following information is available regarding its June inventories: Raw materials inventory Work in process inventory-Weaving Beginning Inventory $ 120,000 300,000 Ending Inventory $ 185,000 330,000 Work in process inventory-Sewing Finished goods inventory 570,000 1,266,000 700,000 1,206,000 The following additional information describes the company's manufacturing activities for June: Raw materials purchases (on credit) Other actual overhead cost (paid in cash) Materials used Direct-Weaving Direct-Sewing Indirect Labor used Direct-Weaving Direct-Sewing Indirect Overhead rates as a percent of direct labor Weaving Sewing Sales (on credit) $ 500,000 156,000 $ 240,000 75,000 120,000 $ 1,200,000 360,000 1,224,000 80% 150% $ 4,000,000