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 70% of direct labor cost. Beginning of Period $ 43,000 10,200 63,000 End of Period $ 52,000 21,300 35,600 Inventories Raw materials Work in process Finished goods Cost incurred for the period Factory payroll Raw materials purchases $ 210,000 345,000 Factory overhead (actual) Indirect materials used 15,000 Indirect labor used Other overhead costs. 80,000 120,000 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.