need help asked this question to chegg they gave me 187,000 it is wrong.

[The following information applies to the questions displayed below.) 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 Raw materials Work in process Finished goods Beginning of period $ 39,000 End of Period $ 44,000 18,100 34,400 9,600 68,000 Cost incurred for the period Raw materials purchases $ 192,000 Factory payroll 150,000 Yactory overhead (actual) Indirect materials used 8,000 Indirect labor used 34,500 Other overhead costs 109,500 1. Raw materials purchases for cash 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period, 3. Indirect materials used. Prepare journal entries for the above transactions for the period. Answer is complete but not entirely correct. No Transaction General Journal A Debit 1 Credit Raw materials inventory Cash 192,000 192,000 B 2 Work in process inventory Raw materials inventory 187,000 3 187,000 3 Factory overhead Raw materials inventory 8,000 8,000