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 $ 33,000 $ 54,000 Work in process 9,100 18,500 Finished goods 61,000 34,500 Cost incurred for the period Raw materials purchases $ 198,000 Factory payroll 200,000 Factory overhead (actual) Indirect materials used 9,000 Indirect labor used 46,000 Other overhead costs 97,500