[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 $34,000 9, 100 54,000 May 31 $ 36,000 20,700 34,900 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 186,000 150,880 17,000 34,500 100, 500 1,800,000 554 1. 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 > 2 3 Record the entry for direct labor usage. 1. 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 2 3 1 Record the entry for direct labor usage. Note: Enter debits before credits Transaction General Journal Debit Credit Accounts payable Cash Cost of goods sold Factory overhead View general Journal Record entr