! 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. Inventor les Raw materials Work in process Finished goods Beginning of period $ 50,000 9,800 54,000 End of Period $ 46,000 28,900 34,200 Cost Incurred for the period Raw materials purchases $ 181,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 11,000 Indirect labor used 34,500 Other overhead costs 92,500 1. Direct labor used (recorded as factory wages payable). 2. Indirect labot used (recorded as factory wages payable). Prepare journal entries for the above transactions for the period