[The following information applies to the questions displayed below.] Pro-Weave manufactures stadium blankets by passing the products through a weaving department and then a sewing department. The following information is available regarding its June inventories:

	Beginning Inventory	Ending Inventory
Raw materials inventory	$ 190,000	$ 225,000
Work in process inventoryWeaving	450,000	480,000
Work in process inventorySewing	710,000	960,000
Finished goods inventory	1,266,000	1,306,000

The following additional information describes the companys manufacturing activities for June:

Raw materials purchases (on credit)	$ 670,000
Other actual overhead cost (paid in cash)	182,000
Materials used
DirectWeaving	$ 262,000
DirectSewing	90,000
Indirect	150,000
Labor used
DirectWeaving	$ 1,250,000
DirectSewing	495,000
Indirect	1,700,000
Overhead rates as a percent of direct labor
Weaving	80%
Sewing	165%
Sales (on credit)	$ 5,450,000

rev: 05_27_2021_QC_CDR-376

1. Prepare journal entries dated June 30 to record: (a) raw materials purchases, (b) direct materials used, (c) indirect materials used, (d) direct labor used, (e) indirect labor used, (f) other actual overhead costs, and (g) overhead applied.