5

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 points overhead rate of 55% of direct labor cost. Inventories Beginning of End of period Period Book Raw materials 46, 000 $ 34, 000 Work in process 9, 200 20 , 100 Finished goods 54, 00 34 , 200 Cost incurred for the period Raw materials purchases $ 187, 000 Factory payroll 200 , 000 Factory overhead (actual) Indirect materials use 10 , 000 Indirect labor used 46, 000 Other overhead costs 95,00 . Incurred other actual overhead costs (all paid in Cash). 2. Applied overhead to work in process. Journal entry worksheet A B Record the entry for other actual overhead costs incurred (all paid in Cash). Note: Enter debits before credits. Transaction General Journal Debit Credit Journal entry worksheet A B ecord the entry to apply overhead to work in process. Note: Enter debits before credits. Transaction General Journal Debit Credit 2