applies to displayed below.j 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 $ 42,000 $ 33,000 Work in process 9,200 20,500 Finished goods 64,000 34,900 Cost incurred for the period Raw materials purchases $194,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 7,000 Indirect labor used 34,500 Other overhead costs 93,000 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 View transaction list Journal entry worksheet < A B Record the entry for indirect labor used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit