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 $ 36,000 $ 49,000 Work in process 9,700 19,300 Finished goods 59,000 34,800 Cost incurred for the period Raw materials purchases $172,000 Factory payroll 200,000 Factory overhead (actual) Indirect materials used 8,000 Indirect labor used: Other overhead costs. 46,000 95,500 Journal entry worksheet < A B C Record the raw material purchases for cash. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B C Record the direct materials used. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B C Record the indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal