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 $ 28,000 $ 36,000 Work in process 9,100 19,800 Finished goods 67,000 34,600 Cost incurred for the period Raw materials purchases $ 181,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 6,000 Indirect labor used 34,500 Other overhead costs 104,500 In the Raw Materials Inventory T-account, insert amounts for beginning and ending balances along with purchases and indirect materials used. Solve for direct materials used in the period. Compute the cost