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

Compute 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.

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April 30 May 3 Inventories 21.300 35,600 Goods in processr..10,200 Finished goods Raw materials purchases (paid with cash) . Factory 63,000 Activities and information for May 210,000 345,000 overhead 15,000 80,000 20,000 1.400,000 Other overhead costs Sales (received in cash)..ar. . . Predetermined overhead rate based on direct labor cost... 70%