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 $25,000 9,000 67,000 50,000 19,400 34,800 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 192,000 150,000 10,000 34,500 93,000 1,500,000 55% Record the entry to assign direct materials to jobs. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal