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 End of Period $ 42,000 9,500 $ 54,000 56,000 18,900 33,300 Finished goods Cost incurred for the period Raw materials purchases $ 185,000 Factory payroll 100,000 Factory overhead (actual) Indirect materials used 11,000 Indirect labor used 23,000 Other overhead costs 96,500 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