[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 $ 38,000 $ 37,000 Work in process 9,800 18,000 Finished goods 53,000 34,800 Cost incurred for the period Raw materials purchases $ 189,000 Factory payroll