The following information is available for Lock-Tite Company, which produces special-order security products and uses job order costing system April 30 May 31 5 $33,000 9,800 52,000 32,000 19,500 33,600 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 188,000 300,000 15,000 69,000 120,000 1,600,000 555 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