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 $ $43,200 9,400 64,000 43, eee 20, see 34,500 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) 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 184, eee 300,000 8,000 69,000 95,500 1,400,000 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