[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. Beginning of period End of Period Inventories Raw materials $ 42,000 $ 59,000 Work in process 9,200 19,600 Finished goods 56,000 34,100 Cost incurred for the period Raw materials purchases: Factory payroll Factory overbead (actual) Indirect materials used Indirect labor used Other overhead costs $ 179,000 300,000 14,000 69,000 104,500 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. View transaction list Journal entry worksheet < A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit Required information Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet < A B Record the entry for indirect labor used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit