The following information is available for Lock-Safe Company, which produces special-order security products and uses a job order cost accounting system.

  
  April 30May 31   Inventories          Raw materials$43,000  $52,000      Goods in process 10,200   21,300      Finished goods 63,000   35,600   Activities and information for May          Raw materials purchases (paid with cash)   210,000      Factory payroll (paid with cash)   345,000      Factory overhead             Indirect materials   15,000         Indirect labor   80,000         Other overhead costs   120,000      Sales (received in cash)   1,400,000      Predetermined overhead rate based on direct labor cost   70%

    
 1.Raw materials purchases for cash.2.Direct materials usage.3.Indirect materials usage.