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	$	30,000			$	54,000
Work in process		9,200				21,000
Finished goods		60,000				34,800
Activities and information for May
Raw materials purchases (paid with cash)						181,000
Factory payroll (paid with cash)						250,000
Factory overhead
Indirect materials						11,000
Indirect labor						57,500
Other overhead costs						95,500
Sales (received in cash)						1,200,000
Predetermined overhead rate based on direct labor cost						55	%

1. Incurred other overhead costs (record credit to Other Accounts).
2. Applied overhead to work in process.

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