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 Beginning of period End of Period Raw materials $ 49,000 $ 38,000 Work in process 9,700 Finished goods 61,000 20,300 33,100 Cost incurred for the period Raw materials purchases $ 193,000 Factory payroll. 100,000 Factory overhead (actual) Indirect materials used 17,000 Indirect labor used 23,000 Other overhead costs 115,500 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. 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. 1. Incurred other actual overhead costs (all paid in Cash). 2. Applied overhead to work in process