Use information in Exercise 19-7 to prepare journal entries for the following events for the month of May. 1. Raw materials purchases for cash. 2. Direct materials usage. 3. Indirect materials usage. Use information in Exercise 19-7 to prepare journal entries for the following events for the month of May. 1. Direct labor usage. c. Indirect labor usage 3. Total payroll paid in cash. Use information in Exercise 19-7, Prepare journal entries for the following events for the month of May. 1. Incurred other overhead costs(record credit to Other Accounts). 2. Application of overhead to work in process. Refer to information in Exercise 19-7. Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold