3 Part 3 of 4 Required information [The following information applies to the questions displayed below.] The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. April 30 May 31 ints 01:49:24 Inventories Raw materials Work in process Activities and information for May $32,000 $ 40,000 9,100 20,200 Finished goods 52,000 33,000 Raw materials purchases (paid with cash) 175,000 Factory payroll (paid with cash) 100,000 Factory overhead eBook eferences Indirect materials 13,000 Indirect labor 23,000 Sales (received in cash) Other overhead costs Predetermined overhead rate based on direct labor cost 103,000 1,500,000 55% 1. Direct labor usage. 2. Indirect labor usage. 3. Total payroll paid in cash.