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	$ 45,000	$ 57,000
Work in process	9,400	19,200
Finished goods	55,000	34,600

Cost incurred for the period
Raw materials purchases	$ 178,000
Factory payroll	300,000
Factory overhead (actual)
Indirect materials used	15,000
Indirect labor used	69,000
Other overhead costs	117,500

1. Incurred other actual overhead costs (all paid in Cash).
2. Applied overhead to work in process.

Prepare journal entries for the above transactions for the period.