Required information Use the following information to answer questions. (Algo) [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 Work in process Finished goods Beginning of period End of Period $ 32,000 $ 58,000 9,500 68,000 20,200 34,700 Cost incurred for the period Raw materials purchases $ 189,000 Factory payroll 250,000 Factory overhead (actual) Indirect materials used 12,000 Indirect labor used 57,500 Other overhead costs 119,500 Exercise 19-13 (Algo) Recording materials; direct and indirect LO P1, P3 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.