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 Raw materials purchases (paid with cash) Inventories Raw materials Work in process Finished goods Activities and information for May 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 $40,000 $ 58,000 9,200 20,500 57,000 33,300 177,000 100,000 15,000 23,000 97,500 1,100,000 55% 1. Raw materials purchases for cash. 2. Direct materials usage. 3. Indirect materials usage. Prepare journal entries for the above transactions for the month of May.