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	$	43,000	$	52,000
Work in process		10,200		21,300
Finished goods		63,000		35,600
Activities and information for May
Raw materials purchases (paid with cash)				210,000
Factory payroll (paid with cash)				345,000
Factory overhead
Indirect materials				15,000
Indirect labor				80,000
Other overhead costs				120,000
Sales (received in cash)				1,400,000
Predetermined overhead rate based on direct labor cost				70	%

rev: 06_09_2015_QC_CS-17114

Exercise 15-8 Journal entries for materials LO P1

1.	Raw materials purchases for cash.
2.	Direct materials usage.
3.	Indirect materials usage.

Exercise 15-9 Journal entries for labor LO P2

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.

Transaction	General Journal	Debit	Credit
1