9,10 & 11. or i, j & k.

Required information [The following information applies to the questions displayed below.) 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: Work in process inventory-Cutting Work in process inventory-stitching Finished goods inventory Beginning Inventory 43,500 63,300 20,100 Ending Inventory 51,500 60,500 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 $ 25,000 21,750 Direct labor Direct labor-Cutting Direct labor-stitching Total factory payroll paid (in cash) $ 15,600 62,400 133,000 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other overhead costs $ 6,000 55,000 47,000 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (120% of direct labor used) Sales $256,000 2. Prepare summary journal entries dated May 31 to record the following production activities during May: (a) raw materials purchases, (b) direct materials usage, (c) indirect materials usage, (d) direct labor costs incurred, (e) indirect labor costs incurred, (f) payment of factory payroll, (g) other overhead costs, (credit Other Accounts), (h) overhead applied, () goods transferred from Cutting to Stitching, (j) goods transferred from Stitching to finished goods, (k) cost of goods sold, and (0) sales. 2. Prepare summary journal entries dated May 31 to record the following production activities during May: (a) raw materials purchases, (b) direct materials usage, (c) indirect materials usage, (d) direct labor costs incurred, (e) indirect labor costs incurred, (f) payment of factory payroll, (g) other overhead costs, (credit Other Accounts), (h) overhead applied, (i) goods transferred from Cutting to Stitching, (j) goods transferred from Stitching to finished goods, (k) cost of goods sold, and (0) sales. Answer is not complete. General Journal Credit No 1 Date May 31 Debit 25,000 Raw materials inventory Accounts payable oo 25,000 2 May 31 21,750 Work in process inventory-Cutting Raw materials inventory 21,750 3 May 31 6,000 Factory overhead Raw materials inventory 6,000 OO OOO 4 May 31 15,600 Work in process inventory-Cutting Work in process inventory-Stitching Factory wages payable 62,400 78,000 5 May 31. 55,000 Factory overhead Factory wages payable OO 55,000 6 May 31 133,000 Factory wages payable Cash 133,000 7 May 31 47,000 Factory overhead Other accounts ool 47,000 8 May 31 Work in process inventory-Cutting Work in process inventory-Stitching Factory overhead 32,625 74,880 107,505 9 May 31 40,600 X Work in process inventory_Stitching Work in process inventory-Cutting 40,600 ooo oo oo oo 10 May 31 Finished goods inventory Work in process inventory_Stitching 11 May 31 Cost of goods sold Finished goods inventory 12 May 31 256,000 Accounts receivable Sales 256,000