Exercise 19-7 Cost flows in a job order cost system L.O. P1, P2, P3, P4 The following information is available for...

Exercise 19-7 Cost flows in a job order cost system L.O. P1, P2, P3, P4 The following information is available for Lock-Down Company, which produces special-order security products and uses a job order cost accounting system. April 30 May 31 Inventories Raw materials $ 32,000 $ 43,000 Goods in process 9,800 19,200 Finished goods 66,000 33,800 Activities and information for May Raw materials purchases (paid with cash) 189,000 Factory payroll (paid with cash) 500,000 Factory overhead Indirect materials 8,000 Indirect labor 67,000 Other overhead costs 115,000 Sales (received in cash) 1,400,000 Predetermined overhead rate based on direct labor cost 55 % Compute the following amounts for the month of May. (Input all amounts as positive values. Omit the "$" sign in your response.)