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 Work in process Finished goods $48,000 41,000 20,500 34,500 9,100 52,000 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead 173,000 150,000 Indirect materials Indirect labor Other overhead costs 15,000 34,500 110,000 1,100,000 Sales (received in cash) Predetermined overhead rate based on direct labor cost 55% 1. Raw materials purchases for cash 2. Direct materials usage 3. Indirect materials usage