SafeLife Company, which produces special-order security products and uses a job order cost accounting system. April 30 May 31 Inventories Raw materials $27,000 $41,000 Goods in process 9,000 20,600 Finished goods 70,000 33,000 Activities and information for May Raw materials purchases (paid with cash) 183,000 Factory payroll (paid with cash) 500,000 Factory overhead Indirect materials 6,000 Indirect labor 74,000 Other overhead costs 95,500 Sales (received in cash) 1,500,000 Predetermined overhead rate based on direct labor cost 55% --------------------------------------------------------------------------------