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 $ $43,000 9,700 62,000 59,000 18,900 34,200 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 12,000 34,500 112,000 1,700,000 55% Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Work in process inventory Factory wages payable Record the entry for indirect labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record the entry for the cash payment of total factory payroll. Note: Enter debits before credits. Transaction General Journal Debit Credit 3