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The following information is available for ADT Company, which produces special-order security products and uses a job order costing sy points overhead rate of 55% of direct labor cost. Inventories Beginning of End of BOO period Period Raw materials 46, 000 $ 34, 000 Work in process 9 , 200 20 , 100 Finished goods 54,000 34, 200 Cost incurred for the period Raw materials purchases $ 187, 000 Factory payroll 200 , 000 factory overhead (actual Indirect labor uspause 10 , 000 46 , 000 Other overhead costs 95, 000 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used Journal entry worksheet A B Record the raw material purchases for cash. Note : Enter debits before credits . Transaction General Journal Debit Credit 1 Journal entry worksheet KA B c Record the direct materials used . Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Journal entry worksheet A B Record the indirect materials used. lote: Enter debits before credits. Transaction General Journal Debit Credit 3