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 $ $40,000 9,300 64,000 58,000 18.700 34,900 Toventories 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 182,000 100,000 15.000 23,000 103,500 1,600,000 551 1. Direct labor usage 2. Indirect labor usage 3. Total payroll paid in cash View transaction list Journal entry worksheet Record the entry for direct labor usage, Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal View transaction list Journal entry worksheet