The following information is available for Lock-Tite Company, which produces special order security products and uses a job order costing system. April 3e May 31 $ $39,000 9,100 54,000 38,00 18,709 33,300 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 187,000 150,000 11,000 34,500 113,000 2,000,000 55% 1. Direct labor usage. 2. Indirect labor usage. 3. Total payroll paid in cash. Prepare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet A B C