The following additional information describes the company's production activities for May.

Prepare journal entries for the month of May's transactions.

Journal Entry Worksheet:

$1-$ Record the purchase of materials $($on credit$).$

$2-$Record direct materials used in production.

$3-$ Record the usage of indirect materials.

$4-$ Record the cost of direct labor incurred but not yet paid. $($Use "Factory wages

payable" account$).$

$5-$ Record the cost of indirect labor incurred but not yet paid. $($Use "Factory

wages payable" account$).$

$6-$ Record overhead costs paid in cash.

$7-$ Record the application of overhead at a rate of $150\%$ of direct materials costs

$($Cutting$)$ and $120\%$ of direct labor cost $($Stitching$).$

$8-$ Record the transferred costs of partially completed goods.

$9-$ Record the transfer of production to finished goods, as calculated on the Cost

of Goods Manufactured tab.

$10-$ Record the sale of goods on account.

$11-$ Record the cost of goods sold, as calculated on the cost of goods sold tab.