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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 of period End of Period

Raw materials $ $46,000$ $ $36,000$

Work in process $9,50018,400$

Finished goods $54,00033,900$

Cost incurred for the period

Raw materials purchases $ $173,000$

Factory payroll $300,000$

Factory overhead $($actual$)$

Indirect materials used $11,000$

Indirect labor used $69,000$

Other overhead costs $108,000$

Exercise $15-14($Algo$)$ Recording direct and indirect labor LO P$2,$ P$3$

Direct labor used $($recorded as factory wages payable$).$

Indirect labor used $($recorded as factory wages payable$).$

Prepare journal entries for the above transactions for the period.