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

	April 30				May 31
Inventories
Raw materials	$	40,000			$	54,000
Work in process		9,700				19,000
Finished goods		67,000				34,300
Activities and information for May
Raw materials purchases (paid with cash)						185,000
Factory payroll (paid with cash)						250,000
Factory overhead
Indirect materials						7,000
Indirect labor						57,500
Other overhead costs						94,000
Sales (received in cash)						1,900,000
Predetermined overhead rate based on direct labor cost						55	%

1. Raw materials purchases for cash.
2. Direct materials usage.
3. Indirect materials usage.

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