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 Raw materials Work in process Finished goods Beginning of period $ 42,000 9,600 54,000 End of Period $ 38,000 19,100 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. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable). Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit 1