Sierra Company manufactures woven blankets and accounts for product costs using process costing. The company uses a single processing department. The following information is available regarding its May inventories.

Beginning Inventory Inventory 60,000 435,000 633,000 Ending Raw materials inventory Work in process inventory Finished goods inventory $ 92,500 515,000 605,000 The following additional information describes the company's production activities for May. $ 250,000 Raw materials purchases (on credit) Factory wages cost (paid in cash) Other overhead cost (Other Accounts credited) Materials used 1,530,000 87,000 Direct 157,500 60,000 Indirect Labor used Direct 780,000 Indirect 750,000 Overhead rate as a percent of direct labor Sales (on credit) 115% $2,500,000 Journal entry worksheet 1 2 3 4 5 6 7 8 11 a. Record the purchase of materials (on credit) Note: Enter debits before credits. Debit Date Account Title Credit 60,000 Raw materials inventory May 31 Accounts payable Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 6 7 8 11 b. Record direct materials used in production, as calculated on the Cost of Materials used tab. Note: Enter debits before credits. Account Title Date Debit Credit May 31 Record entry Clear entry View general journal LO Journal entry worksheet 1 2 3 5 6 7 11 c. Record the usage of indirect materials Note: Enter debits before credits. Date Account Title Debit Credit May 31 Record entry Clear entry View general journal CO LO Journal entry worksheet 1