[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 Beginning of period End of Period $ 49,000 $ 37,000 Work in process 9,300 Finished goods 60,000 18,400) 33,900 Cost incurred for the period Raw materials purchases Factory payroll Factory overhead (actual) Indirect materials used Indirect labor used Other overhead costs $ 100,000 150,000 13,000 34,500 110,500 1. Incurred other actual overhead costs (all paid in Cash) 2. Applied overhead to work in process Prepare journal entries for the above transactions for the period.