i need some corrections please

Problem 03-1A Production cost flow and measurement, journal entries LO P1, P2, P3, P4 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 153,500 173,300 42,100 Ending Inventory 115,500 94,600 30,250 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 $ 30,000 24,500 Direct labor Direct labor-Cutting Direct labor-stitching Total factory payroll paid (in cash) $ 21,100 84,400 162,700 Factory Overhead (Actual costs) Indirect materials used Indirect labor used Other Overhead costs 543,200 57,200 55.000 Factory Overhead Rates Cutting (150% of direct materials used) Stitching (12ex of direct labor used) Sales $696,000 Problem 03-1A Part 1 Required: 1. Compute the amount of (a) production costs transferred from Cutting to Stitching. (b) production costs transferred from Sitching to finished goods, and (c) cost of goods sold. Work in Process (WIP) - Cutting 153 500 24,500 WIP - April 30 WIP - April 30 Direct materials - Cutting Direct labor - Cutting Overhead - Cutting WIP - May 31 21100 36.750 115 500 WIP - April 30 Work in Process (WIP) Stitching 173 300 120.3501 FG - April 30 84.400 384.730 WIP - April 30 Direct labor-Stitching W u vuvy Overhead - Cutting WIP - May 31 36,750 115,500 384,730 WIP - April 30 WIP - April 30 Direct labor - Stitching Overhead - Stitching WIP - May 31 Work in Process (WIP) - Stitching 173,300 120,350 FG - April 30 84,4001 101,2801 94,600 WIP - April 30 WIP - April 30 Finished Goods (FG) 42.100 384,730 Cost of goods sold 396.580 WIP - May 31 30,250 60,500