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 301 May 31 Inventories Raw materials Work in process $45,000 9,300 $ 47,000 21,000 Finished goods 59,000 Activities and information for May Factory payroll (paid with cash) Factory overhead Raw materials purchases (paid with cash) Indirect materials: 34,900 193,000 250,000 7,000 Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 1. Raw materials purchases for cash. 2. Direct materials usage. 3. Indirect materials usage. Prepare journal entries for the above transactions for the month of May. 57,500 105,000 1,300,000 556