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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	$ 28,000	$ 35,000
Work in process	9,800	20,800
Finished goods	63,000	34,700

Cost incurred for the period
Raw materials purchases	$ 189,000
Factory payroll	200,000
Factory overhead (actual)
Indirect materials used	7,000
Indirect labor used	46,000
Other overhead costs	111,500

Exercise 15-14 (Algo) Recording direct and indirect labor LO P2, P3

1. Direct labor used (recorded as factory wages payable).
2. Indirect labor used (recorded as factory wages payable).

Prepare journal entries for the above transactions for the period.