Please help me with this question.

(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 $ $32,000 9,500 60,000 40,000 20,700 33,000 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 194,000 200,000 15,000 46,000 113,000 1,500,000 55% Compute the following amounts for the month of May using T-accounts. 1. Cost of direct materials used. 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. Work in Process (WIP) April 30 Raw Materials (RM) 32,000 materials 194,000 171,000 DM used 15,000 indirect RM purchases April 30 DM used DL used Overhead applied May 31 May 31 40,000 Finished Goods (FG) Inventory Factory Overhead April 30 Factory payroll Cost of goods manuf. 0 Income statement (partial)