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 $ $42, eee 9,900 52,aee 32,800 18,280 34,40e 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 199, eee 300,eee 9,800 69,880 186,580 1,800,000 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. View transaction list Journal entry worksheet . > Record raw material purchases for cash. Note: Enter debits before credits General Journal Debit Credit Transaction 1 Record entry Clear entry View general journal 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 Journal entry worksheet Record the entry for direct labor usage. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal 1. Incurred other overhead costs (record credit to Other Accounts). 2. Applied overhead to work in process. Prepare journal entries for the above transactions for the month of May. . View transaction list Journal entry worksheet Record other Factory overhead costs (excluding indirect materials and indirect labor). Record credit to Other Accounts. Notet Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal