Sierra Company manufactures soccer bals 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 Work in process inventory-Cuming Work in process invertory-Sching Beginning Inventory Ending Invertory 83,500 80500 103,300 72.900 28300 16.250 Finished goods Invermory The following additional information describes the company's production activities for May Direct motenas Raw materials purchased on cred Direct materials used-Cutting Direct matensis used-Satching Drect sbor Derect sabor-Cutting Duct labor-Sunching Total factory peyro paid on cash Factory Overbead Actual cost Indirect matenals used $18,000 ndilect labor used 55.000 51000 $ 45.000 22750 0 $17000 70.400 143.000 Other overhead costs Factory Overfiend Rates Cutting Suntung Sales 50% of arect meterials used 120% of direct labor used $415.000