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Exercise 19-13 Adjusting factory overhead LO P4 The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system Inventories Raw materials Work in process Finished goods 43, 000 10, 200 63,000 s 52, 000 21, 300 35, 600 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhcad 210, 000 345, 000 Indirect materials Indirect labor Other overhead costs 15, 000 80, 000 120, 000 1, 400, 000 Sales (received in cash) Predetermined overhead rate based on direct labor cost 70% Determine whether there is over or underapplied overhead Factory Overhead 215,000 295,000 324,500 Actual overhead 185,500 Applied overhead nderapplied overhead Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold Vlew transaction lilst Vlew journal entry worksheet No Transaction General Journal Debit Credit Cost of goods sold 295,000 Factory overhead 295,000