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 $ $31,000 9,800 65,000 59,000 20,600 34,500 172,000 150,000 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 7,000 34,500 92,500 1,800,000 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 > Record the entry for the cash payment of total factory payroll. Note: Enter debits before credits. General Journal Transaction 3 Debit Credit Record entry clencente View.cenerational