[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 $ $ 34,000 9,000 51,000 38,000 20,400 33,000 173,000 250,000 Inventories 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 12,000 57,500 91,000 1,000,000 55% B > Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal