! 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 $ 49,000 End of Period $ 38,000 9,500 61,000 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) 20,300 33,900 $ 179,000 100,000 Indirect materials used 8,000 Indirect labor used Other overhead costs 23,000 105,000 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. View transaction list Journal entry worksheet < A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit