April 30 May 31 $ $46,000 9,800 55,000 35,000 19,600 34,600 175,000 300,000 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 7,000 69,000 108,000 1,400,000 55% Journal entry worksheet 1 2 > Record the entry for indirect labor usage. Note: Enter debits before credits General Journal Debit Credit Transaction 2 ces Record entry Clear entry View general journal Required information Journal entry worksheet