I couldn't write so I posted the questions

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 April 30 May 31 Inventories Raw materials $47, 000 $ 46, 000 Work in process 9, 100 20, 500 Finished goods 54, 000 33,500 Activities and information for May Raw materials purchases (paid with cash) 171, 000 Factory payroll (paid with cash) 200,000 Factory overhead Indirect materials 12, 000 Indirect labor 46,000 Other overhead costs 108, 000 Sales ( received in cash) 1, 200, 000 Predetermined overhead rate based on direct labor cost 55% 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. Raw Materials (RM) Work in Process (WIP) Finished Goods (FG) Inventory Factory Overhead Income statement (partial)