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 $ $ 42,000 9.900 59,000 58,000 20,500 34,400 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 costu Sales (received in cash) Predetermined overhead rate based on direct labor cost 193,000 200,000 8,000 46,000 91,000 1,500,000 555 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. View transaction lit Journal entry worksheet Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit Journal entry worksheet A Record the entry for indirect labor usage. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general Journal Journal entry worksheet Record the entry for the cash payment of total factory payroll. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general Journal