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 Beginning of period Work in process $ 32,000 9,500 Finished goods 54,000 End of Period $ 33,000 20,900 33,200 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) $ 176,000 200,000 Indirect materials used 10,000 Indirect labor used 46,000 Other overhead costs 109,000 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 B C 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