need help figuring out work in process for two processes

Required: 1. Compute the amount of {a} production costs transferred from Cutting to Stitching, {b} production costs transferred from Stitching to nished goods, and [cl cost of goods sold. Sierra Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materials enteI production at the beginning of the Cutting process. The following information is available regarding its May inventories Hork in process inventoryCutting 123,566 166,566 Horlc in process inventoryStitching 143,366 85,366 Finished goods inventory 36,166 24,256 The following additional information describes the company's production activities for May. Raw materials purchased on credit $ 65,666 Direct materials usedCutting 23,?56 Direct materials usedStitching 6 Direct laborCutting $ 19,666 Direct laborStitching ?B,tl66 Total factory payroll paid {in cash) 154,666 Indirect materials used $ 32,466 Indirect labor used 56,666 Other overhead costs 55,666 Cutting (156% of direct materials used} Stitching [1265 of direct labor used)I Sales $5?6,666