The following information is available for Lock-Tite Company, which produces special-order security products and uses ajob order costing system. April 30 May31 Inventories Raw materials $ 29,000 $ 54,000 Work in process 9,100 21,000 Finished goods 67,000 33,200 Activities and information for May Raw materials purchases (paid with cash) 192,000 Factory payroll (paid with cash) 340,000 Factory overhead Indirect materials 15,000 Indirect labor 67,000 Other overhead costs 106,000 Sales (received In cash) 1,400,000 Predetermined overhead rate based on direct labor cost 55% value: 1.78 points 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