The following information is available for Lock$-$Tite Company, which produces special$-$order security products and uses a job order costing system.

$\backslash$table$[[,$April $30,$May $31],[$Inventories$],[$Raw materials,$$46,500,59,000],[$Work in process,$10,900,22,700],[$Finished goods,$66,500,42,600],[,,],[$Raw materials purchases $($paid with cash$),,217,000],[$Factory payroll $($paid with cash$),,359,000],[$Factory overhead$],[$Indirect materials,,$22,000],[$Indirect labor,,$87,000],[$Other overhead costs,,$127,000],[$Sales $($received in cash$),,1,470,000$