es 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 End of period Periodi Rav materials Work in process $30,000 $ 45,000 9,000 19,400 Finished goods 64,000 33,300 Cost incurred for the period Raw materials purchases $ 189,000 Factory payroll 150,000 Factory overhead (actual). Indirect materials used 18,000 Indirect labor used Other overhead costs 34,500 114,500 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet B C Record the raw material purchases for cash. Note: Enter debits before credits Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal