IThe following information applies to the questions displayed below.J The following information is and uses a job order costing system. April 30 May 31 Inventories 30,000 48,000 Raw materials 10,000 Work in process 19,200 66,000 33,600 Finished goods Activities and information for May Raw materials purchases (paid with cash) 196,000 100,000 Factory payroll (paid with cash) Factory overhead Indirect materials 12,000 Indirect labor 23,000 Other overhead costs 103,500 Sales (received in cash) 1,200,000 Predetermined overhead rate based on direct labor cost 55% IThe following information applies to the questions displayed below.J The following information is and uses a job order costing system. April 30 May 31 Inventories 30,000 48,000 Raw materials 10,000 Work in process 19,200 66,000 33,600 Finished goods Activities and information for May Raw materials purchases (paid with cash) 196,000 100,000 Factory payroll (paid with cash) Factory overhead Indirect materials 12,000 Indirect labor 23,000 Other overhead costs 103,500 Sales (received in cash) 1,200,000 Predetermined overhead rate based on direct labor cost 55%