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 End of Period $ 44,000 $ 39,000 9,800 69,000 18,600 33,400 Finished goods Raw materials purchases Cost incurred for the period Factory payroll Factory overhead (actual) $ 198,000 150,000 Indirect materials used 6,000 Indirect labor used Other overhead costs 34,500 119,500 1. Raw matrials 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 period Raw materials Work in process Finished goods $ 44,000 9,800 69,000 Period $ 39,000 18,600 33,400 Cost incurred for the period Raw materials purchases $ 198,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 6,000 Indirect labor used 34,500 Other overhead costs. 119,500 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet < A B C Record the raw material purchases for cash. Note: Enter debits before credits. Transaction General Journal Debi Credit Clear entry View general journal Record entry