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 $28,000 10,000 $ 36,000 20,900 Finished goods 60,000 34,200 Raw materials purchases (paid with cash) Activities and information for May Factory payroll (paid with cash) Indirect materials Factory overhead Indirect labor- Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 1. Direct labor usage. 2. Indirect labor usage. 3. Total payroll paid in cash. phoun transactions for the month of May, 180,000 150,000 9,000 34,500 111,500 1,800,000 55% Prepare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet < A B C Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet < A B C Record the entry for indirect labor usage. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < A B 0 Record the entry for the cash payment of total factory payroll. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit View general journal Record entry Clear entry