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

Prepare journal entries for the transactions for the month of May.

	Raw materials purchases for cash.
	Direct materials usage.
	Indirect materials usage.

	Direct labor usage.
	Indirect labor usage.
	Total payroll paid in cash.

	Incurred other overhead costs (record credit to Other Accounts).
	Application of overhead to work in process.