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 $ 47,000 9,200 62,000 End of Period $ 46,000 18,700 34,500 Finished goods Cost incurred for the period Raw materials purchases Factory payroll $ 175,000 250,000 Factory overhead (actual) Indirect materials used 18,000 Indirect labor used Other overhead costs 57,500 100,000 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable).