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Required Information [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 Beginning of period End of Period $ 28,000 $ 52,000 Raw materials Work in process 9,100 20,000 Finished goods 57,000 34,000 Cost incurred for the period Raw materials purchases $ 181,000 Factory payroll 200,000 Factory overhead (actual) Indirect materials used 6,000 Indirect labor used 46,000 Other overhead costs 92,500 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable). Prepare Journal entries for the above transactions for the period. View transaction list Journal entry worksheet