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. 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable). Record the entry for direct labor used. Note: Enter debits before credits. Record the entry for indirect labor used. Note: Enter debits before credits