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 Beginning of period $ 35,000 End of Period $ 59,000 9,200 70,000 20,100 33,100 Finished goods 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. Raw materials purchases for cash. 2. Direct materials used. B. Indirect materials used. Prepare journal entries for the above transactions for the period.