The following information is available to Lock-Tite Company, which produces security products to special order and uses a job costing system.

	April 30th				may 31
inventories
Raw Materials	ps	42,000			ps	41,000
Work in progress		9,100				19,900
Finished products		50,000				33,800
Mayo activities and information
Raw material purchases (paid in cash)						196,000
Factory payroll (cash payment)						300.000
Factory overhead
indirect materials						16,000
indirect work						69,000
Other general expenses						108,000
Sales (received in cash)						1,700,000
Default overhead rate based on direct labor cost						55	%

Calculate the following amounts for the month of May using T accounts.

Cost of direct materials used.

Cost of direct labor used.

Cost of manufactured goods.

Cost of goods sold.

Gross profit.

Over-applied or under-applied indirect costs.