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	$	36,000			$	41,000
Work in process		10,000				20,900
Finished goods		54,000				34,900
Activities and information for May
Raw materials purchases (paid with cash)						189,000
Factory payroll (paid with cash)						300,000
Factory overhead
Indirect materials						8,000
Indirect labor						69,000
Other overhead costs						119,000
Sales (received in cash)						1,100,000
Predetermined overhead rate based on direct labor cost						55	%

Record the entry to assign direct materials to jobs.