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 $31$

Inventories

Raw materials $ $33,000$ $ $47,000$

Work in process $9,30019,300$

Finished goods $58,00034,700$

Activities and information for May

Raw materials purchases $($paid with cash$)191,000$

Factory payroll $($paid with cash$)300,000$

Factory overhead

Indirect materials $12,000$

Indirect labor $69,000$

Other overhead costs $93,500$

Sales $($received in cash$)1,600,000$

Predetermined overhead rate based on direct labor cost $55\%$

Direct labor usage.

Indirect labor usage.

Total payroll paid in cash.