value: 0.00 points The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system. April 30 May 31 Inventories Raw materials Goods in process Finished goods 40,000$ 50,000 9,600 19,500 60,00033,200 Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead 189,000 400,000 Indirect materials Indirect labor Other overhead costs 12,000 75,000 100,500 1,200,000 Sales (received in cash) Predetermined overhead rate based on direct labor cost 65% 1. Factory payroll costs in cash. 2. Direct labor usage. 3. Indirect labor usage. Prepare journal entries for the above events for the month of May. (Omit the "$" sign in your response.) Events General Journal Debit Credit 1 (Click to select) 43000 (Click to select) 2. (Click to select) (Click to select) 3. (Click to select) (Click to select)