VI. Cost flows in a job order cost system The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system

Complete the following amounts for the month of May. 1. Cost of direct materials used. 2. Cost of direct labor used. 3. Cost of goods manufactured. 4. Cost of goods sold.* 5. Gross profit. 6. Overapplied or underapplied overhead. *Do not consider any underapplied or overapplied overhead.

If someone can answer this, please be specific in how you are calculating the numbers....I cannot understand how certain numbers are calculated with this scenerio. Thanks

Inventories	April 30	May 31
Raw Materials	$40,000	$50,000
Goods in Process	$9,600	$19,500
Finished Goods	$60,000	$33,20
Activities and information for May
Raw materials purchases (paid with cash)		$189,000
Factory payroll (paid with cash)		$400,000
Factory overhead
Indirect materials		$12,000
Indirect labor		$75,000
Other overhead costs		$100,500
Sales (received in cash)		$1,200,000
Predetermined overhead rate based on direct labor cost		65%