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 $50,000 $ 32,000 Work in process 9,100 19,100 Finished goods 51,000 33,400 Activities and information for May Factory payroll (paid with cash) Raw materials purchases (paid with cash) 172,000 250,000 Factory overhead Indirect materials 12,000 Indirect labor 57,500 Other overhead costs 113,500 Sales (received in cash) Predetermined overhead rate based on direct labor cost 1,500,000 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.