[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 period $27,000 End of Period $ 49,000 9,400 18,100 Finished goods Cost incurred for the period 69,000 34,800 Raw materials purchases $ 192,000 Factory payroll. 100,000 Factory overhead (actual) Indirect materials used 14,000 Indirect labor used 23,000 Other overhead costs 115,500 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