For req B. The answer is not 168,000. Please help me. thank you. will hit like.

REYMICU TITUITO LIUI [The following information applies to the questions displayed below.] The following information is available for Lock-Tite Company, which produces special-order security products an job order costing system. April 30 May 31 $ $30,000 9,300 67,000 47,000 20,100 33,500 185,000 100,000 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 23,000 119,500 1,100,000 55% 1. Raw materials purchases for cash 2. Direct materials usage. 3. Indirect materials usage. 1. Raw materials purchases for cash. 2. Direct materials usage. 3. Indirect materials usage. Prepare journal entries for the above transactions for the month of May. X Answer is not complete. Debit No Credit General Journal Transaction 185,000 Raw materials inventory 1 . Cash 185,000 B 2 Work in process inventory $$ Raw materials inventory 3 7,000 Factory overhead Raw materials inventory 7,000