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 End of of period Period Raw materials $ 36, 000 $ 50, 000 Work in process 9, 100 20, 600 Finished goods 57,000 33, 200 Cost incurred for the period Raw materials purchases $ 172, 000 Factory payroll 300, 000 Factory overhead (actual) Indirect materials used 12, 000 Indirect labor used 69, 000 Other overhead costs 112, 000 1. Incurred other actual overhead costs (all paid in Cash). 2. Applied overhead to work in process. Prepare journal entries for the above transactions for the period