! 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 job order costing system. April 30 May 31 $ $36,000 9,000 60,000 48,000 18,800 33,100 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 194,000 200,000 14,000 46,000 93,000 1,300,000 550 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