April 30 May 31 $ $ 43,000 10,200 63,000 52,000 21,300 35,600 210,000 345,000 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 15,000 80,000 120,000 1,400,000 70% Exercise 19-9 Journal entries for labor LO P2 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. View transaction list Journal entry worksheet TBC Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal