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Required information [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. May 31 April 30 $33,000 9,800 66,000 $ 58,888 2e, 100 34,100 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales Creceived in cash) Predetermined overhead rate based on direct labor cost 184,000 100,000 15,800 23,000 117,000 1,980,000 555 Compute the following amounts for the month of May using T-accounts. 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 "Do not consider any underapplied or overapplied overhead. Answer is not complete. April 30 April 30 RM purchases Cost of goods manut Raw Materials (RM) 33,000 15,000 Indirect materials 184,000 144.000 DM used 0 0 0 58,000 DM used DL used Overhead applied May 31 Work in Process (WIP) 9,800 253,050 144.000 0 77.000 D 42,350 0 20.100 OO May 31 OO Finished Goods (FC) Inventory 66,000 284,050 Cost of goods sold 253.050 April 30 Cost of goods manut Indirect labor Factory Overhead 23,000 42,350 15,000 o Overhead applied Indirect materials Other overhead costs 117.000 0 May 31 34,100 0 112,650