Strods 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: Raw materials inventory Work in process inventory-Cutting Work in process inventory-Stitching Finished goods inventory Beginning Inventory $ 81,000 193,500 213,300 170,100 Ending Inventory $ 97,900 59,000 135,500 38,250 The following additional information describes the company's production activities for May. Direct materials Raw materials purchased on credit Direct materials used-Cutting Direct materials used-Stitching $100,000 25,500 0 Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 23,100 92,400 173,500 Factory Overhead (Actual costs) Indirect materials used Indirect labor used $ 57,600 58,000 62,000 Other overhead costs Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $856,000 1 a. Record the purchase of materials (on credit). 2 b. Record direct materials used in production. 3 c. Record the usage of indirect materials. 4 d. Record the cost of direct labor incurred but not yet paid. (Use "Factory wages payable" account). 5 e. Record the cost of indirect labor incurred but not yet paid. (Use "Factory wages payable" account). 6 f. Record the payment of the total factory payroll. 7 g. Record the cost of other factory overhead costs (credit Other accounts). 8 h. Record the application of overhead at a rate of 150% of direct materials costs (Cutting) and 120% of direct labor cost (Stitching). 9 i. Record the transferred costs of partially completed goods. 10 j. Record the transfer of production to finished goods, as calculated on the Cost of Goods Manufactured tab. 11 k. Record the cost of goods sold, as calculated on the cost of goods sold tab. 12 I. Record the sale of goods on account