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 Mork in process Beginning of period End of Period $ 38,000 $ 40,000 9,800 63,000 19,100 34,400 Finished goods Cost incurred for the period Nav materials purchases $171,000 Factory payroll 250,000 Factory overhead (actual) Indirect materials used 13,000 Indirect labor used Other overhead costs 57,500 114,500 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.