[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 $ $33,000 9,900 67,000 30,000 19,900 34,000 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materiale purchases (paid with cash) Factory payroll (paid with canh) Factory overhead Indirect materiala Indirect labor other overhead conta Sales received in cash) Predetermined overhead rate based on direct labor cost 196,000 150,000 8,000 34,500 112,500 1,100,000 550 1. Direct labor usage. 2. Indirect labor usage. 3. Total payroll pald in cash. Prepare journal entries for the above transactions for the month of May