The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system. April 30 May 31 Inventories Raw materials $ 40,000 $ 50,000 Goods in process 9,600 19,500 Finished goods 60,000 33,200 Activities and information for May Raw materials purchases (paid with cash) 189,000 Factory payroll (paid with cash) 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 based on direct labor cost 65 % Compute the following amounts for the month of May. (Input all amounts as positive values. Omit the "$" sign in your response.) 1. Cost of direct materials used. $ 2. Cost of direct labor used. $ 3. Cost of goods manufactured. $ 4. Cost of goods sold.* $ 5. Gross profit. $ 6. $ *Do not consider any underapplied or overapplied overhead. rev: 03-04-11