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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 period	End of Period
Raw materials	$ 48,000	$ 50,000
Work in process	9,900	20,100
Finished goods	65,000	34,500

Cost incurred for the period
Raw materials purchases	$ 182,000
Factory payroll	150,000
Factory overhead (actual)
Indirect materials used	7,000
Indirect labor used	34,500
Other overhead costs	115,500

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.