IThe following information applies to the questions displayed below.j 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 29,000 43,000 Raw materials Work in process 9,100 20.800 57.000 Finished goods 34.100 Activities and information for May 181,000 Raw materials purchases (paid with cash) 150,000 Factory payroll (paid with cash) Factory overhead Indirect materials 13,000 Indirect labor 34,500 Other overhead costs 108,500 1,900,000 Sales (received in cash) Predetermined overhead rate based on direct labor cost 55%