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 Inventories Raw materials Beginning of Period: End of Period $ 43,000 $ 52,000 Work in process 10,200 Finished goods 63,000 21,300 35,600 Cost incurred for the periodi Rau materials purchases Factory payroll Factory overhead (actual). Indirect materials used Indirect labor used Other overhead costs $210,000 345,000 15,000 80,000 120,000 1. Direct labor used (recorded as factory wages payable) 2. Indirect labor used (recorded as factory wages payable). Required information. Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Factory overhead Required information Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet < B Record the entry for indirect labor used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit