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 $35,000 $ 46,000 Work in process 9,300 19,700 Finished goods 51,000 33,200 Raw materials purchases (paid with cash) Activities and information for May Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 181,000 100,000 10,000 23,000 115,500 1,200,000 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. 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