[The following information applies to the questions displayed below.) Pro-Weave manufactures stadium blankets by passing the products through a weaving department and a sewing department. The following information is available regarding its June inventories: Beginning Ending Inventory Inventory Raw materials inventory $ 198,800 $ 193,00 Work in process inventory-Weaving 480,000 540, eee Work in process inventory-Sewing 680, eee 715,00 Finished goods inventory 1,476,000 1,376,898 The following additional information describes the company's manufacturing activities for June: $ 685,000 3,410,000 164, eee $ 252,080 114,000 194,000 Raw materials purchases (on credit) Factory payroll cost (paid in cash) Other factory overhead cost (Other Accounts credited) Materials used Direct-Weaving Direct-Sewing Indirect Labor used Direct-Weaving Direct-Sewing Indirect Overhead rates as a percent of direct labor Weaving Sewing Sales (on credit) $1,300,eae 360,000 1,750,000 80% 165% $5,250,000 Prepare journal entries dated June 30 to record: (a) raw materials purchases. (b) direct materials usage. (C) indirect materials usage. direct labor usage. (e) indirect labor usage. (f) other overhead costs. (g) overhead applied, and (h) payment of total payroll costs. View transaction list Journal entry worksheet Record the purchase of raw materials on account. Note: Enter debits before credits. Credit Transaction General Journal (a) Raw materials inventory Accounts payable Debit 198,000