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