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 Rav materials Beginning of period $30,000 End of Period $ 45,000 Work in process Finished goods 9,000 19,400 64,000 33,300 Indirect materials used Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) Indirect labor used Other overhead costs $ 189,000 150,000 18,000 34,500 114,500 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. 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 Record entry Clear entry View general journal