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 $ 35,000 Work in process 9,8ee 19,500 Finished goods 67 , Activities and information for May 33,400 Raw materials purchases (paid with cash) 171, eee Factory payroll (paid with cash) 2ee, eee Factory overhead Indirect materials 13,000 Indirect labor 46,eee Other overhead costs 115,500 Sales (received in cash) 1,908, eee Predetermined overhead rate based on direct labor cost 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. View transaction list View Journal entry worksheet No Transaction Raw materials inventory Cash General Journal Debit Credit A B 2 Work in process inventory Raw materials inventory c 3 Factory overhead Raw materials inventory 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. View transaction list View journal entry worksheet ... No Transaction Debit Credit A General Journal Work in process inventory Factory wages payable 00 N Factory overhead Factory wages payable 3 Factory wages payable Cash