[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	$ 42,000	$ 33,000
Work in process	9,500	19,600
Finished goods	66,000	33,300

Cost incurred for the period
Raw materials purchases	$ 181,000
Factory payroll	250,000
Factory overhead (actual)
Indirect materials used	17,000
Indirect labor used	57,500
Other overhead costs	90,000

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.

• Record the entry for direct labor used.
• Record the entry for indirect labor used.