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[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
Raw materials	$ 38,000	$ 48,000
Work in process	9,400	18,400
Finished goods	62,000	34,100

Cost incurred for the period
Raw materials purchases	$ 176,000
Factory payroll	200,000
Factory overhead (actual)
Indirect materials used	10,000
Indirect labor used	46,000
Other overhead costs	119,500

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.

Record the entry for direct labor used.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

Record the entry for indirect labor used.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
2