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Sierra 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: Beginning Ending Inventory Inventory Raw materials inventory $ 6,000 $ 9, Work in process inventory-Cutting 43,500 51. Work in process inventory-Stitching 63,300 60,500 Finished goods inventory 20,100 8,250 The following additional information describes the company's production activities for May, Direct materials Raw materials purchased on credit Direct materials used-cuting Direct materials used-Stitching $ 25,000 21,750 0 ices Direct labor Direct labor-Cutting Direct labor-stitching $ 15,600 62,400 Factory Overhead (Actual costs) Indirect materials used $ 6,000 Indirect labor used 55,000 Other overhead costs 46,505 Factory Overhead Rates Cutting (1508 of direct materials used) Stitching 120 of direct labor used) sales $ 25,000 Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Goods Mfg Cutting Cost of Goods Mfg Sutching Gross Profit Cost of Goods Sold Prepare Journal entries for the month of May's transactions. Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Goods Mfg Cutting Cost of Goods Mfg Stitching Cost of Goods Sold GrossF Prepare journal entries for the month of May's transactions. View transaction list Journal entry worksheet Record direct materials used in production. es Note: Enter debits before credits. Date Account Title Debit Credit 31 Record entry Clear entry View general journal Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Cost of Goods Mfg Goods Mfg Cutting Stitching Cost of Goods Sold Gross Profit Prepare journal entries for the month of May's transactions. View transaction list Journal entry worksheet Record the usage of indirect materials. Note: Enter debits before credits. Account Title Debit Credit Date May 31 Record entry Clear entry View general journal Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Cost of Goods Mfg Goods Mfg Cutting Stitching Cost of Goods Sold Gross Profit Prepare journal entries for the month of May's transactions. View transaction list Journal entry worksheet 1 2 3 5 6 8 11 Record the cost of direct labor incurred but not yet paid. (Use "Factory wages payable" account). Note: Enter debits before credits. Account Title Debit Credit Date May 31 Record entry Clear entry View general Journal Ledger Saved General Requirement General Raw Journal Trial Balance Ledger Materials Prepare journal entries for the month of May's transactions. Cost of Cost of Goods Mfg Goods Mfg Cutting Stitching Cost of Goods Sold Gross Profit View transaction list Journal entry worksheet Record the cost of indirect labor incurred but not yet paid. (Use "Factory wages payable" account) Note: Enter debits before credits Account Title Dobit Credit Date May 31 Record entry Clear entry View general Journal Raw Requirement General Journal General Ledger Trial Balance Materials Cost of Cost of Goods Mfg Goods Mfg Cutting Stitching Cost of Goods Sold Gross Profit Prepare journal entries for the month of May's transactions. View transaction list Journal entry worksheet 1 11 2 3 4 5 6 7 Record the transferred costs of partially completed goods. Note: Enter debits before credits Debit Credit Date Account Title May 31 View general journal Record entry Clear entry Requirement General Journal General Ledger Trial Balance Raw Materials Cost of Cost of Goods Mfg Goods Mfg Cutting Stitching Cost of Goods Sold Gross Profit Prepare journal entries for the month of May's transactions. View transaction list Journal entry worksheet 1 4 5 6 7 8 9 9 11 Record the transfer of production to finished goods, as calculated on the Cost of Goods Manufactured tab. Note: Enter debits before credits. Date Account Title Debit Credit May 31 Record entry Clear entry View general Journal Journal entry worksheet Record the cost of goods sold, as calculated on the cost of goods sold tab. Note: Enter debits before credits Date Account Title Debit Credit May 31 Record entry Clear entry View general journal Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 46,505 Factory Overhead Rates Cutting Stitching (1508 of direct materials used) (1201 of direct labor used) Sales $ 256,000 General General Cost of Cost of Raw Requirement Journal Trial Balance Ledger Goods Mfg Cost of Goods Mfg Materials Cutting Gross Profit Stitching Goods Sold Verify the ending balance in raw materials inventory. Materials used sh be indicated with a minus sign. Beginning Raw Materials Inventory Materials available for use Ending raw material inventory Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 46,505 Factory Overhead Rates Cutting Stitching (1508 of direct materials used) (120% of direct labor used) $ 256,000 Sales Cost of Cost of General General Cost of Requirement Trial Balance Gross Profit Journal Goods Mfg Goods Mfg Ledger Materi Goods Sold Cutting Stitching Prepare a schedule of cost of goods manufactured for the Cutting Department for the month of May. Dates: Apr 30 to: Apr 30 Total manufacturing costs added during May Total cost of work in process Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 46,505 Factory Overhead Rates Cutting Stitching (1508 of direct (1201 of di Ferials used) abor used) Sales $ 256,000 General Cost of General Requirement Raw Cost of Trial Balance Goods Mfg Goods Mfg Cost of Journal Ledger Materials Gross Profit Cutting Stitching Goods Sold Prepare a schedule of cost of goods manufactured for the Stitching Department for the month of May. Dates: Apr 30 to: Apr 30 Total manufacturing costs added during May 63,300 Total cost of work in process (60,500) Cost of goods manufactured Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 46,505 Factory Overhead Rates Cutting Stitching (1501 of direct (1201 of direct als used) bor used) Sales $ 256,000 General Cost of Cost of Requirement General Raw Tral Balance Journal Cost of Goods Mfg Goods Mfg Materials Ledger Gross Pront Goods Sold Cutting Stitching Calculate the value of cost of goods sold for the month of May. Ignore any over- or underapplied overhead in the calculation of cost of goods sold. Dates: Apr 30 to: Apr 30 Calculate cost of goods sold ces Cost of goods available for sale Cost of goods sold $ 213,905