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 : Raw materials inventory $ 71,000; Work in process inventory--cutting $173,500; work in process inventory-stitching $193,300; finished goods inventory $46,100. The ending inventory is as follows: Raw materials inventlry $85,600; Work in process inventory-cutting $125,500; Work in process inventory-stitching $ 100,800 and Finished goods inventory $34,250. The follwing additional information describes the company's production activities for May. Direct materials: Raw materials purchased on credit $ 90,000; Direct materials used-cutting $25,000 and Driect materials used-stitching 0. Direct labor: Direct labor-cutting $ 22,100; direct labor-stitching 88,400. Factory overhead (Actual cost): Indirect materials used $50,400; Indirect labor used 57,600; adn other overhead costs $60,000. The factory overhead rates for cutting: 150% of direct materials used and factory overhead rates for stitching is 120% of direct labor used. Sales totaled equals $776,000. Compute the amount of (a) production costs transferred from Cutting to Stitching