[The following information applies to the questions displaye The following information is available for ADT Company, which produce products and uses a job order costing system. Overhead is applied usin rate of 70% of direct labor cost. Inventories Raw materials Work in process Finished goods Beginning of Period $ 43,000 10,200 63,000 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) Indirect materials used Indirect labor used Other overhead costs End of Period $ 52,000 21,300 35,600 $ 210,000 345,000 15,000 80,000 120,000 Journal entry worksheet A B C Record the raw material purchases for cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Journal entry worksheet < A C Record the direct materials used. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general jour f4 ces View transaction list Journal entry worksheet < A B Record the indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general