Job order costing system. Cidi order secuf April 30 May 31 $43,000 18,200 63,000 $ 52,000 21,300 35,660 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 210,000 345,000 15.000 se, eee 120,000 1,400,000 70% 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. View transaction list Journal entry worksheet