[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 Beginning of period End of Period Raw materials $ 33,000 $ 36,000 Work in process 9,600 Finished goods 69,000 20,400 34,600 Cost incurred for the period Raw materials purchases $ 192,000 Factory payroll 250,000 Factory overhead (actual) Indirect materials used 15,000 Indirect labor used 57,500 Other overhead costs 119,000