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	$ 42,000	$ 38,000
Work in process	9,600	19,100
Finished goods	54,000	34,000

Cost incurred for the period
Raw materials purchases	$ 185,000
Factory payroll	150,000
Factory overhead (actual)
Indirect materials used	12,000
Indirect labor used	34,500
Other overhead costs	95,500

1. 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. 3. In the Work in Process Inventory T-account, insert amounts for beginning and ending balances along with direct materials used (from part 1), direct labor used (from part 2), and applied overhead. Solve for cost of goods manufactured in the period. 4. In the Finished Goods Inventory T-account, insert amounts for beginning and ending balances along with cost of goods manufactured (from part 3). Solve for cost of goods sold in the period (do not consider any under- or overapplied overhead). 5. In the Factory Overhead T-account, insert amounts for indirect materials used, indirect labor used, other overhead costs, and applied overhead. Solve for underapplied or overapplied overhead. Show less A Raw Materials Inventory Work in Process Inventory Beginning Beginning Beginning 9,600 Beginning 42,000 185,000 Direct materials 12,000 Ending 215,000 Ending Ending 9,600 Ending Finished Goods Inventory Factory Overhead Beginning Beginning Beginning Beginning Indirect materials Indirect labor 12,000 34,500 95,500 Ending 0 Ending Other overhead Underapplied OH 142,000