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 End of of period Period $ 29,000 $ 43,000 9,700 19,400 66,000 33,200 Cost incurred for the period Raw materials $ purchases 177,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used Indirect labor used 7,000 34,500 Other overhead costs 103,500 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet < A Record the raw material purchases for cash. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal > View transaction list Journal entry worksheet < A A B Record the direct materials used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry View general journal Clear entry > View transaction list Journal entry worksheet < A B Record the indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry View general journal Clear entry