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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 $ $41,000 9,200 59,000 43,000 18,200 33,400 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 179,000 150,000 9,000 34,500 105,000 1,600,000 55% Compute the following amounts for the month of May using T-accounts. 1. Cost of direct materials used. 2. Cost of direct labor used. 3. Cost of goods manufactured. 4. Cost of goods sold." 5. Gross profit. 6. Overapplied or underapplied overhead. April 30 RM purchases Raw Materials (RM) 28,000 X 16,000 X 185,000 147,000 Indirect materials DM used April 30 DM used DL used Overhead applied May 31 Work in Process (WIP) 9,800 X 147,000 X 192,500 435,175 x 105,875 X 20,000 Cost of goods Imanuf May 31 50,000 Finished Goods (FG) 65,000 % 435,175 4 65,175 April 30 Cost of goods manuf. Overhead applied Factory Overhead 16,000 105,373 57,500 Indirect materials Indirect labor Cost of goods sold Other overhead costs 109,000 May 31 35,000 77,127 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted. Income statement (partial) *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted