The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system.

Inventories April 30 May 31

Raw materials $40,000 50,000

Goods in process 9,600 19,500

Finished goods 60,000 33,200

Activities and Information for May 31

Raw materials purchases 189,000

Factory Payroll 400,000

Factory Overhead

Indirect materials 12,000

Indirect labor 75,000

Other overhead costs 100,500

Sales (received in cash) 1,200,000

Predetermined overhead rate 65%

Need Journal entries for the following:

1. Direct materials usage

2. Indirect materials usage

3. Direct Labor usage

4. Indirect Labor usage.