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 Beginning of period Work in process $ 35,000 9,200 End of Period $ 59,000 Finished goods 70,000 20,100 33,100 Raw materials purchases Cost incurred for the period Factory payroll $ 175,000 150,000 Factory overhead (actual) Indirect materials used 7,000 Indirect labor used 34,500 Other overhead costs 107,500 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.