I'm confuse how to calculate the number of overhead applied and cost of good manuf. Also please help to fill other boxes and show the explanation!

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 $43,000 9,000 64,000 41,000 19, 700 33,900 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 180,000 250,000 15,000 57,500 113,500 1,400,000 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. *Do not consider any underapplied or overapplied overhead. Do not consider any underapplied or overapplied overhead. April 30 Raw Materials (RM) 43,000 15,000 indirect materials 180,000 167,000 OM used Cost of goods manuf. Work in Process (WIP) 9,000 167 000 192,500 April 30 DM used DL used Overhead applied May 31 RM purchases May 31 41,000 368,500 Finished Goods (FG) Inventory Factory Overhead 0 Income statement (partial) $ 0