Record raw material purchases for cash.

Record the entry to assign direct materials to jobs.

Record the entry to assign indirect materials to jobs.

Record the entry for direct labor usage.

Record the entry for indirect labor usage.

Record the entry for the cash payment of total factory payroll

Record other Factory overhead costs (excluding indirect materials and indirect labor). Record credit to Other Accounts.

Record the application of overhead to work in process.

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 Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) $39,000 38,000 18,400 34,600 10,000 53,000 197,000 200,000 Factory overhead Indirect materials Indirect labor Other overhead costs ) 18,000 46,ee0 118,500 1,600,e0e 55% Sales (received in cash) Predetermined overhead rate based on direct labor cost Exercise 15-9 Journal entries for labor LO P2 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