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 Inventories Raw materials Work in process Finished goods $36,00056, 000 20,700 33,200 9,400 67,000 Activities and information for May Raw materials purchases (paid with cash) Factory payrol1 (paid with cash) Factory overhead 197,000 150,000 Indirect materials Indirect labor Other overhead costs 12,000 34,500 109,500 1,700,000 Sales (received in cash) 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