Required information [The following information applies to the questions displayed below.) 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 $ $28,000 9,800 59,000 32,000 20,500 34,100 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 194,000 100,000 10,000 23,000 93,000 1,300,000 55% 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. Journal entry worksheet A B > Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit Journal entry worksheet Record the entry for indirect labor usage. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general Journal Journal entry worksheet