Sierra Company manufactures soccer balls in two sequential processes: Cutting and Staching. All direct materials enter production at the beginning of the Cutting process. The following information available regarding its May inventories Work in process inventory-Cuming Work in process invertory-ching Beginning Inventory Ending Inventory 83,500 80.500 103,300 72.900 285001 16.250 Finished goods invernory The following additional information describes the company's production activities for May Direct matens Raw materials purchased on cred Direct materials used-Cutting Direct materisis used-Stitching Direct sbor Derect sabor-Cutting Direct labor-Sutching Total factory payroll paid on cesh Factory Overbead (Actual costs intrect matenals used: ndirect labor used Other overhead costs Factory Ovented Rates Cutting Strong Sales $10,000 55.000 SL000 $ 45.000 22.750 0 $17000 70.400 143.000 150% of drect materials used 120% of direct sbor used $416.000