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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 70% of direct labor cost.

Inventories	Beginning of Period	End of Period
Raw materials	$ 43,000	$ 52,000
Work in process	10,200	21,300
Finished goods	63,000	35,600

Cost incurred for the period
Raw materials purchases	$ 210,000
Factory payroll	345,000
Factory overhead (actual)
Indirect materials used	15,000
Indirect labor used	80,000
Other overhead costs	120,000

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.