10.00 points The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system. April 30 May 31 Inventories Raw materials Goods in process Finished goods $40,000 50,000 19,500 60,000 33,200 9,600 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead 189,000 400,000 Indirect materials Indirect labor Other overhead costs 12,000 75,000 100,500 1,200,000 Sales (received in cash) edetermined overhead rate based on direct labor cost 65% Prepare the joumal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold Omit the "$" sign in your response.) General Journal Debit Cre (Click to select) (Click to select)