! 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 19, 2ee 63,000 52,000 21,300 35,600 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 80,000 120,000 1,400,000 70% 1. Direct labor usage. 2. Indirect labor usage. 3. Total payroll paid in cash. Required information 2 of 3 Journal entry worksheet 2 3 Record the entry for direct labor usage. -Book Hint Note: Enter debits before credits Print Transaction General Journal Debit Credit ferences 1 Record entry Clear entry View general journal Required information of 3 Journal entry worksheet