[The following information applies to the questions displayed below.] The following information is available for a Company, which produces special-order security products and uses a job order costing system. Inventories Raw materials April 30 $49,000 May 31 $ 35,000 Work in process 9,800 20,800 Finished goods 66,000 33,400 Activities and information for May Raw materials purchases (paid with cash) 190,000 Factory payroll (paid with cash) 150,000 Factory overhead Indirect materials 14,000 Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 34,500 106,500 1,800,000 55% Compute the following amounts for the month of May using T-accounts. 1. Cost of direct materials used. 2. Cost of direct labor used. 3. Cost of goods manufactured. 4. Cost of goods sold." Grner profit