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 Work in process Finished goods Activities and information for May Factory payroll (paid with cash) Factory overhead Indirect materials $50,000 9,800 $ 58,000 19,800 67,000 33,900 Raw materials purchases (paid with cash) 187,000 Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 250,000 15,000 57,500 109,000 1,300,000 55% Compute the following amounts for the month of May using T-accounts. 1. Cost of direct materials used. 2. Cost of direct labor used. 3. Cost of goods manufactured. 4. Cost of goods sold." 5. Gross profit. 6. Overapplied or underapplied overhead.