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 $ 43,000 $ 46,000
Goods in process 11,200 20,000
Finished goods 58,000 31,400
Activities and information for May
Raw materials purchases (paid with cash) 190,000
Factory payroll (paid with cash) 415,000
Factory overhead
Indirect materials 11,000
Indirect labor 70,000
Other overhead costs 96,000
Sales (received in cash) 1,290,000
Predetermined overhead rate based on direct labor cost 65 %

REQUIRED:
Prepare the Journal Entries for:
1. Factory overhead excluding indirect materials and indirect labor (record credit to Other Accounts).
2. Application of overhead to goods in process.