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 y 31 Inventories Raw materials Work in process $42,000 9,300 68,000 S 42,000 18,100 33,400 Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials 194,000 300,000 7,000 69,000 93,500 1,800,000 Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 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 3 1 2 Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 View general journal Record entry Clear entry