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 $ 58,000 Work in process 9,600 19,100 Finished goods 59,000 33,200 Cost incurred for the period Raw materials purchases $195,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 15,000 Indirect labor used 34,500 Other overhead costs. 94,500 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. 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 1 General Journal Debit Credit View general journal Record entry Clear entry View transaction list Journal entry worksheet < A B Record the entry for indirect labor used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal