5 4 er 15 Graded Exercises Saved Help Save & Exit Submit Check my work [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 Inventories Raw materials $49,000 $ 36,000 Work in process 9,900 19, 200 Finished goods 61,000 34,500 Activities and information for May Raw materials purchases (paid with cash) 182,000 Factory payroll (paid with cash) 250,000 Factory overhead Indirect materials 13,000 Indirect labor 57,500 Other overhead costs 120,000 Sales (received in cash) 1,500,000 Predetermined overhead rate based on 55% direct labor cost apter 15 Graded Exercises Saved Help Save & Exit Submit Check my work 5 1. Direct labor usage 2. Indirect labor usage. 3. Total payroll paid in cash, Prepare journal entries for the above transactions for the month of May. rt 3 of 4 View transaction list book Journal entry worksheet Hint > Print Oference Record the entry for direct labor usage Note: Inter debits before credits C Taw 11 SUD Check my work 5 Required information t 3 of 4 Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal 1 Work in process inventory Factory wages payable Debit Credit Book HU Pin toroncos Record entry Clear entry View general journal w