please answer A, B, and C

Che [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 $ 26,000 $ 34,000 Work in process 9,100 19,200 Finished goods 61,000 34,500 Activities and information for May Raw materials purchases (paid with cash) 172,000 Factory payroll (paid with cash) 100,000 Factory overhead Indirect materials 10,000 Indirect labor 23,000 Other overhead costs 114,500 Sales (received in cash) 1,700,000 Predetermined overhead rate based on direct labor cost 55% 1. Direct labor usage 2. Indirect labor usage. 3. Total payroll paid in cash. Prepare journal entries for the above transactions for the month of May View transaction list Journal entry worksheet Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Journal entry worksheet