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. a Inventories Raw materials Work in process Finished goods Beginning of End of Period period $ 50,000 $ 59,000 9,900 18,200 52,000 33,200 Cost incurred for the period Raw materials purchases $ 174,000 Factory payroll 200,000 Factory overhead (actual) Indirect materials used 13,000 Indirect labor used 46,000 Other overhead costs 120,000 1. Direct labor used (recorded as factory wages payable) 2. Indirect lobor used (recorded os factory wages payable) Prepare journal entries for the above transactions for the period, View transaction list Journal entry worksheet A B B Record the entry for direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal