[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 Work in process Finished goods Beginning of period $ 25,000 9,200 62,000 End of Period $ 60,000 20,900 34,800 Cost incurred for the period Raw materials purchases $ 185,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 16,000 Indirect labor used 69,000 Other overhead costs 98,000 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. Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet