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The following information is availabte for ADT Company, which produces special-order security products and uses ajob order costing system. Overhead is applied using a predetermined overhead rate of 55% of direct labor cost. Beginning of End of Inventories period Period Raw materials $ 46,906 $ 3a,@ work in process 9,289 20.1% Finished goods 64.000 34.2%\" Cost incurred for the period Raw materials purchases 3 187,063 Factory payroll 200,063 Factory overhead (actual) Indirect materials used lumen Indirect labor used 46,860 other overhead costs 95,08!) 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable). Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Journal entry worksheet Record the entry for indirect labor used. Note: Enter debits before credits