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

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%

Left hand side is May and right hand side is June.

Find

1. Direct Labor Usage

2. Indirect Labor Usage

3. Total Payroll Paid in Cash