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 Beginning of period $ 46,000 9,300 Finished goods 56,000 End of Period $ 35,000 18,900 33,100 Raw materials purchases Factory payroll Cost incurred for the period. Factory overhead (actual) $ 180,000 300,000 Indirect materials used 7,000 Indirect labor used Other overhead costs 69,000 115,000 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. View transaction list Journal entry worksheet < A B. Record the entry for direct labor used. 4 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. 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 Record entry Clear entry View general journal