! 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 Raw materials Work in process Finished goods Beginning of period End of Period $ 34,000 9,100 $ 55,000 63,000 18,600 34,800 Raw materials purchases Cost incurred for the period Factory payroll $ 198,000 300,000 Factory overhead (actual) Indirect materials used 10,000 Indirect labor used 69,000 Other overhead costs 102,000 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.