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 $70\%$ of direct labor cost.

Inventories Beginning of Period End of Period

Raw materials $ $43,000$ $ $52,000$

Work in process $10,20021,300$

Finished goods $63,00035,600$

Cost incurred for the period

Raw materials purchases $ $210,000$

Factory payroll $345,000$

Factory overhead $($actual$)$

Indirect materials used $15,000$

Indirect labor used $80,000$

Other overhead costs $120,000$

Raw materials purchases for cash.

Direct materials used.

Indirect materials used.

Prepare journal entries for the above transactions for the period.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 $70\%$ of direct labor cost.

Raw materials purchases for cash.

Direct materials used.

Indirect materials used.

repare journal entries for the above transactions for the period.

Journal entry worksheet

A

B

C

Record the raw material purchases for cash.

Note: Enter debits before credits.