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4 Required information [The following information applies to the questions displayed below.) Part 4 of 4 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 3.12 Inventories points Raw materials $30, 000 $ 59, 000 Work in process 9,200 56, 000 20, 200 8 01:39:07 Finished goods 33, 900 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, 000 eBook Indirect labor 34, 500 Other overhead costs 115, 000 Sales ( received in cash) 1, 700, 090 Predetermined overhead rate based on direct labor cost 55% References 1. Incurred other overhead costs (record credit to Other Accounts). 2. Applied overhead to work in process Prepare journal entries for the above transactions for the month of May. View transaction list Journal entry worksheet B V Record other Factory overhead costs (excluding indirect materials and indirect labor). Record credit to Other Accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit