Use the following information to answer questions (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 Inventories Raw materials $41,000 39,000 Work in process 9,900 19,900 Finished goods 57,000 34,500 Activities and information for May Raw materials purchases (paid with cash) 185,000 Factory payroll (paid with cash) 250,000 Factory overhead Indirect materials 14,000 Indirect labor 57,500 Other overhead costs 103,000 Sales (received in cash) 1,400,000 Predetermined overhead rate based on direct labor cost 55% Journal entry worksheet > Record the entry for direct labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet Record the entry for indirect labor usage. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal Journal entry worksheet Record the entry for the cash payment of total factory payroll. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general journal