[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 Beginning of End of Period period $ 42,000 $ 33,000 9,200 20,500 64,000 34,900 Finished goods Cost incurred for the period Raw materials purchases $194,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 7,000 Indirect labor used 34,500 Other overhead costs 93,000 Journal entry worksheet A B Record the entry for other actual overhead costs incurred (all paid in Cash). Note: Enter debits before credits. Transaction 1 General Journal Debit Credit < A B Record the entry to apply overhead to work in process. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit