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 End of Period $ 40,000 $ 46,000 Work in process 9,400 Finished goods 63,000 19,500 35,000 Cost incurred for the period Raw materials purchases $ 175,000 Factory payroll 250,000 Factory overhead (actual) Indirect materials used 12,000 Indirect labor used 57,500 Other overhead costs 102,000 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 Journal entry worksheet < A B C Record the direct materials used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit > Record entry Clear entry View general journal Journal entry worksheet A B Record the indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit > Record entry Clear entry View general journal Journal entry worksheet A B Record the entry for indirect labor used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal >