44 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 70% of direct labor cost. Part 2 of 3 Inventories Raw materials Work in process 0.23 points eBook Finished goods Beginning of Period $ 43,000 End of Period $ 52,000 10,200 63,000 21,300 35,600 $ 210,000 345,000 15,000 80,000 120,000 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) Indirect materials used Indirect labor used Other overhead costs Hint Print 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. References View transaction list Journal entry worksheet > A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal >