[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 $ $ 31,000 9,500 58,000 30,000 19, 100 33, 700 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) Pre determined overhead rate based on direct labor cost 178,000 100,000 9,000 23,000 94, 000 1, 100, 000 55% Direct labor usage. Indirect labor usage Total payroll paid in cash. epare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet