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. 1. Incurred other overhead costs (record credit to Other Accounts). 2. Application of overhead to work in process. Prepare journal entries for the above transactions for the month of May. 1 Record other Factory overhead costs (excluding indirect materials and indirect labor). Record credit to Other Accounts. 2 Record the application of overhead to work in process. Note : = journal entry has been entered