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 Finished goods Beginning of period $ 33,000 9,000 66,000 End of Period $ 55,000 20,400 33,500 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) $ 182,000 200,000 Indirect materials used 12,000 Indirect labor used Other overhead costs 46,000 102,000 1. Incurred other actual overhead costs (all paid in Cash). 2. Applied overhead to work in process. Prepare journal entries for the above transactions for the period.