Required information Use the following information to answer questions (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 $ $43,000 10,200 63,000 52,000 21,300 35,600 Inventories Naw materials Work in process Pinished goods Motivities and information for May Raw materials purchases (paid with canh) Factory payroll (paid with canh) Factory overhead Indirect materials Indirect labor Other overhead coats Sales (received in cash) Predetermined overhead rate based on direct labor cost 210,000 345,000 15,000 80,000 120,000 1,400,000 700 Exercise 19-9 Journal entries for labor LO P2 1. Direct labor usage 2. Indirect labor usage. 3. Total payroll paid in cash