20 Boxer Industries worked on four jobs during its first year of operation nos 401 402, 400, and 404 A review of job no 403's cost record revealed direct material charges of $65,000 and total manufacturing c $82,500 f Blower applies overhead at 180% of direct labor cost, the overhead applied to job no 403 must have been 025 D P Mule Choice O O O 50 O $11250 56250 54.861 $8750 Required information The following information applies to the questions displayed below] The following information is available for ADT Company, which produces special-order security products and uses a job order costing system Overhead is applied using a predetermined overhead rate of 55% of direct labor cost Inventories Raw materials Work in process Beginning of period End of Period $ 50,000 $ 40,000 9,100 56,000 21,000 33,200 Finished goods Cost incurred for the period Raw materials purchases $186,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 8,000 Indirect labor used 34,500 Other overhead costs 102,500 1. Raw materials purchases for cash 2. Direct materials used 3. Indirect materials used Prepare journal entries for the above transactions for the period View transaction list Journal entry worksheet B C Record the direct materials used Note: Enter debits before credits 12