Exercise 19-9 Journal entries for labor LO P2

1. Direct labor usage.
2. Indirect labor usage.
3. Total payroll paid in cash.

Please do all 3 journals! :)

Use the following information to answer questions [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 Work in process Finished goods $32,000 9,400 62,000 44,000 18,300 33,700 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead 170,000 200,000 16,000 46,000 114,500 1,800,000 Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 55% Journal entry worksheet Record the entry for direct labor usage Note: Enter debits before credits. Transaction General Journal Debit Credit View general journal Record entry Clear entry