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. Beginning of Inventories Raw materials period $30,000 End of Period $ 46,000 Work in process 9,600. 18,800 Finished goods 65,000 34,800 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) Indirect materials used Indirect labor used t Other overhead costs $ 179,000 150,000 16,000 34,500 97,000 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.