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 70% of direct labor cost. 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. Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Journal entry worksheet Record the entry for indirect labor used. Note: Enter debits before credits