$\backslash$table$[[,$Beginning,Ending$],[$Raw materials inventory,Inventory,Inventory$],[$Work in process inventory$-$Cutting,$$101,000,$$$122,500$

Compute the amount of

$($a$)$ production costs transferred from Cuttibg to Stitching

$($b$)$ production costs transferred from stitching to finished goods

$($c$)$ cost of goods sold

And prepare journal entries to record the following May activities

A$.$ Raw materials purchases

B$.$ Direct materials used

C$.$ Indirect materials used

D$.$ Direct labor used

E$.$ Indirect labor used

F$.$ Other overhead costs paid in cash

G$.$ Overhead applied

H$.$ Goods transferred from cutting to stitching

I. Goods transferred from stitching to finished goods

J$.$ Sales $($on account$)$

K$.$ Cost of goods sold