Ch 3 question 12 Prepare the journal entries dated June 30 to record (a) raw materials purchased (b) direct materials usage (c) indirect materials usage (d) direct labor usage (e) indirect labor usage (f) other overhead costs (g) overhead applied and (h) payment of tor payroll costs Journal entry worksheet 1. Record the purchase of raw materials on account 2. Record the usage of direct materials 3 record the usage of indirect materials 4. Record the cost of direct labor incurred but not yet paid5. Record the cost of indirect labor incurred but not yet paid 6. Record the cost of other overhead (credit other accounts)7. Record the application of overhead 8. Record the payment of total factory payroll

12 Beginning Ending Inventory Raw materials inventory Inventory $ 140, 000 $ 197,000 Work in process inventory-Weaving 365, 000 480, 000 Work in process inventory-Sewing 635, 000 870, 000 Part 2 of 2 Finished goods inventory 1, 316,000 1, 216, 000 The following additional information describes the company's manufacturing activities for June: points Raw materials purchases (on credit) $ 670,000 Factory payroll cost (paid in cash) 3, 295, 000 Other factory overhead cost (Other Accounts credited) 178,000 eBook Materials used Direct-Weaving $ 302,000 Hint Direct-Sewing 99, 000 Indirect 160, 000 Print Labor used Direct-Weaving $1, 250, 000 470,000 Direct-Sewing 1, 575, 000 Indirect Overhead rates as a percent of direct labor 90% Weaving 165% Sewing $5, 400, 000 Sales (on credit)