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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 $ $40,000 9,400 61,000 40,000 20.500 34,900 Inventories Raw materials Work in process Finished goods Activities and information for May raw materials purchases (paid with cash) Factory payroll (paid with canh) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in canh) Predetermined overhead rate based on direct labor cont 186,000 250,000 6,000 57,500 95,500 1,400,000 558 Raw Materials (RM) 40,000 6,000 indirect materials 186,000 180,000 OM used April 30 RM purchases Cost of goods manut April 30 DM used DL used Overhead applied May 31 Work in Process (WIP) 9.400) 180,000 192 500 105,875 487.775 May 31 40,000 Finished Goods (FG) Inventory 61,000 Cost of goods sold April 30 Indirect materials Factory Overhead 6,000 105,875fOverhead applied 57.500 Cost of goods manul Indirect labor Other overhead costs 95,500 61,000 Underapplied OH 53.125