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. Beginning of period Inventories End of Period Raw materials $ 42,000 $ 59,000 Work in process Finished goods 9,200 56,000 19,600 34,100 Cost incurred for the period Raw materials purchases $ 179,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 14,000 Indirect labor used Other overhead costs 69,000 104,500 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. View transaction Rest Required information Journal entry worksheet A B C Record the raw material purchases for cash. Note: Enter debits before credits. Transaction General Journal Debit Credit View general journal Record entry Clear entry Hapiet 15 HW Required information Journal entry worksheet < A B C Record the direct materials used. Note: Enter debits before credits Transaction 2 Saved Help Sav General Journal Debit Credit View general journal Record entry Clear entry Required information Journal entry worksheet A B Record the indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit View general journal Record entry Clear entry