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 $ 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 46,000 Other overhead costs: 95,500 Journal entry worksheet A B Record the entry for other actual overhead costs incurred (all paid in Cash). Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < A B Record the entry to apply overhead to work in process. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit Record entry Clear entry View general journal