3 of 4 The following information applies to the questions displayed below.] ES 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 Beginning of period End of Period Raw materials Work in process $ 33,000 9,000 $ 55,000 Hint Finished goods 66,000 20,400 33,500 Raw materials purchases Factory payroll Cost incurred for the period Factory overhead (actual) $ 182,000 200,000 Indirect materials used 12,000 Indirect labor used Other overhead costs 46,000 102,000 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable). Prepare journal entries for the above transactions for the period.