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3 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 Part 3 of 4 a job order costing system. April 30 May 31 Inventories 3.12 Raw materials $30, 000 $ 59, 000 points Work in process 9, 200 20, 200 Finished goods 56, 000 33,900 01:39:40 Activities and information for May Raw materials purchases (paid with cash) 197, 090 Factory payroll (paid with cash) 150, 090 Factory overhead Indirect materials 10, 090 indirect labor 34,500 Book Other overhead costs 115, 090 Sales ( received in cash) Predetermined overhead rate based on direct labor cost 1, 700, 090 55% References 1. Direct labor usage. 2. Indirect labor usage 3. Total payroll paid in cash. Prepare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet