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

Inventories

INVENTORIES	APRIL30	MAY 31
RAW MATERIALS	43000	52000
WORK IN PROCESS	10200	21300
FINISHED GOODS	63000	35600
ACTIVITIES AND INFORMATION FOR MAY
RAW MATERIALS PURCHASES (PAID WITH CASH)		210000
FACTORY PAYROLL (PAID WITH CASH)		345000
FACTORY OVERHEAD
INDIRECT MATERIALS		15000
INDIRECT LABOR		80000
OTHER OVERHEAD COSTS		120000
SALES (RECEIVED CASH)		1400000
PREDETERMINED OVERHEAD RATE BASED ON DIRECT LABOR COST		70%

COMPUTE THE FOLLOWING AMOUNTS FOR THE MONTH OF MAY:

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.OVERAPPLIED OR UNDER APPLIED OVERHEAD

1. COST