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, May 31 $ 45,000 20,200 33,500 April 30 Inventories Raw materials $43,000 Work in process 9, 100 Finished goods 53,000 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 175,000 150,000 13,000 34,500 95,000 1,800,000 559 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 B > Record the entry for direct labor usage. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry View general journal Clear entry