[The following information applies to the questions displayed below.j 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 $ 33,000 End of Period $ 41,000 9,700 69,000 18,600 33,000 Raw materials purchases Cost incurred for the period Factory payroll $ 178,000 200,000 Factory overhead (actual) Indirect materials used 16,000 Indirect labor used 46,000 Other overhead costs 109,500 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. View transaction list A Record the entry for direct labor used. B Record the entry for indirect labor used. >