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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 Period Raw materials $ 29,000 $ 48,000 Work in process 9,300 18,100 Finished goods 54,000 33,300 Cost incurred for the period Raw materials purchases $ 171,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 16,800 Indirect labor used 69,000 Other overhead costs 106,500 Required information 2. Compute the cost of direct labor used for the period. 3. In the Work in Process Inventory T-account, insert amounts for beginning and ending balances along with direct materials used (from part 1), direct labor used (from part 2), and applied overhead. Solve for cost of goods manufactured in the period 4. In the Finished Goods Inventory T-account, insert amounts for beginning and ending balances along with cost of goods manufactured (from part 3). Solve for cost of goods sold in the period (do not consider any under-or overapplied overhead). 5. In the Factory Overhead T-account, insert amounts for indirect materials used indirect labor used, other overhead costs, and applied overhead. Solve for underapplied or overapplied overhead. Complete this question by entering your answers in the tabs below. Required 1 3 4 and 5 Required 2 1. In the Raw Materials Inventory T-account, insert amounts for beginning and ending balances along with purchases and indirect materials use 3. In the Work in Process Inventory T-account, insert amounts for beginning and ending balances along with direct materials used (from part 1) goods manufactured in the period. 4. In the finished Goods Inventory T-account, insert amounts for beginning and ending balances along with cost of goods manufactured (from under or overapplied overhead) 5. In the Factory Overhead T-account, insert amounts for indirect materials used, indirect laborused, other overhead costs, and applied overhe Beginning (Purchases Raw Materials Inventory 29,000 171,000 Beginning Ending 200,000 Ending Finished Goods Inventory 54,000 Beginning Beginning Ending 54.000 Ending Beginning Factory payroll Work in Process Inventory 136,000 Beginning 16,000 Ending 152,000 Ending Factory Overhead Beginning Beginning 16,000 69,000 106,500 191.500 Required 1 34 and 5 Required 2 Compute the cost of direct labor used for the period. The cost of direct labor for the period Cost of direct labor used