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 $34,000 $ 51,000 Work in process 9,400 18,200 Finished goods 68,000 34,100 Activities and information for May Raw materials purchases (paid with cash) 191,000 Factory payroll (paid with cash) 300,000 Factory overhead Indirect materials 8,000 Indirect labor 69,000 Other overhead costs 96,000 Sales (received in cash) 1,900,000 Predetermined overhead rate based on direct labor cost 55% 1. Raw materials purchases for cash. 2. Direct materials usage 3. Indirect materials usage