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 Work in process $ 49,000 9,500 61,000 $ 38,000 20,300 33,900 Finished goods Raw materials purchases. Cost incurred for the period $ 179,000 Factory payroll 100,000 Factory overhead (actual) Indirect materials used 8,000 Indirect labor used 23,000 Other overhead costs 105,000 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet < A B C Record the raw material purchases for cash. Note: Enter debits before credits. Transaction General Journal Debit Credit