[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 $ 35,000 $ 39,000 Work in process 9,900 18,100 Finished goods 69,000 34,700 Cost incurred for the period Raw materials purchases $ 188,000 Factory payroll 250,000 Factory overhead (actual) Indirect materials used 13,000 Indirect labor used 57,500 Other overhead costs 113,000 Incurred other actual overhead costs (all paid in Cash). Applied overhead to work in process. Prepare journal entries for the above t