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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 Work in process inventory-Cutting 43,500 51,500 Work in process inventory-stitching 63,300 60,500 Finished goods inventory 2e, lee 8,250 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 $ 25, eee 21,750 Direct labor Direct labor-Cutting Direct labor-Stitching Total factory payroll paid (in cash) $ 15,600 62,400 133,800 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55, eee 47,800 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $256,000 Required: 1. Compute the amount of (a) production costs transferred from Cutting to Stitching, (b) production costs transferred from Stitching to finished goods, and (c) cost of goods sold. Ignore any over- or under-applied overhead in the calculation of cost of goods sold. Answer is not complete. > 61.975 WIP - April 30 Direct materials - Cutting Direct labor. Cutting Overhead - Cutting WIP - May 31 OOOOO Work in Process (WIP) - Cutting 43,500 C of GM - Cutting 21,750 15,600 32,625 51,500 202,055 WIP - April 30 Direct labor - Stitching C of GM - Cutting Overhead - Stitching WIP - May 31 OOO Work in Process (WIP) - Stitching 63,300 C of GM - Stitching 62,400 61,975 74,880 60.500 Finished Goods (FG) 202,055Cost of goods sold 20,100 > C of GM - Stitching FG - April 30 213,905 8,250