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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 70% of direct labor cost.

Inventories	Beginning of Period	End of Period
Raw materials	$ 43,000	$ 52,000
Work in process	10,200	21,300
Finished goods	63,000	35,600

Cost incurred for the period
Raw materials purchases	$ 210,000
Factory payroll	345,000
Factory overhead (actual)
Indirect materials used	15,000
Indirect labor used	80,000
Other overhead costs	120,000

Exercise 19-13 (Static) 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.