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.

Direct labor used $($recorded as factory wages payable$).$

Indirect labor used $($recorded as factory wages payable$).$

Prepare journal entries for the above transactions for the period.