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, (h) overhead applied, (i) goods transferred from production to finished goods, and (j) sale of finished goods

See explanation

Explanation:

Journal entries:  

No. Date         Account Titles and Explanation                    Debit          Credit  

a.   31-May     Raw materials inventory.  

                                  Accounts payable  

                         (To record purchase of raw materials)  

b.   31-May     Work in process inventory  

                                 Raw materials inventory  

                          (To record direct materials usage)  

c.    31-May     Manufacturing overheads  

                                 Raw materials inventory  

                         (To record indirect materials usage)  

d.    31-May     Work in process inventory  

                                 Factory payroll  

                          (To record direct labor cost incurred)  

e.    31-May      Manufacturing overheads  

                                 Factory payroll  

                           (To record indirect labor cost incurred)  

f.     31-May       Factory payroll  

                                 Cash  

                           (To record payment of factory payroll)  

g.     31-May      Manufacturing overheads  

                                  Accounts payable  

                           (To record other overhead costs)  

h.     31-May      Work in process inventory  

                                  Manufacturing overheads  

                            (To record overhead applied)  

i.      31-May       Finished goods inventory  

                                   Work in process inventory  

                            (To record cost of goods transferred)  

j.      31-May        Accounts receivable  

                                    Sales revenue  

                             (To record sales revenue)  

       31-May        Cost of goods sold  

                                     Finished goods inventory  

                             (To record cost of goods sold)

Hope this helps!

the answerr would be 1