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
Work in process inventoryCutting		53,500			65,500
Work in process inventoryStitching		73,300			63,600
Finished goods inventory		22,100			10,250

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

Direct materials
Raw materials purchased on credit	$	30,000
Direct materials usedCutting		22,000
Direct materials usedStitching		0

Direct labor
Direct laborCutting	$	16,100
Direct laborStitching		64,400
Total factory payroll paid (in cash)		135,700

Factory Overhead (Actual costs)
Indirect materials used	$	7,200
Indirect labor used		55,200
Other overhead costs		48,000

Factory Overhead Rates
Cutting	(150% of direct materials used			)
Stitching	(120% of direct labor used			)
Sales	$296,000

rev: 01_28_2020_QC_CS-197408

2. Prepare summary journal entries dated May 31 to record the following production activities during May: (a) raw materials purchases, (b) direct materials usage, (c) indirect materials usage, (d) direct labor costs incurred, (e) indirect labor costs incurred, (f) payment of factory payroll, (g) other overhead costs, (credit Other Accounts), (h) overhead applied, (i) goods transferred from Cutting to Stitching, (j) goods transferred from Stitching to finished goods, (k) cost of goods sold, and (l) sales.