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 $ $44,000$ $ $45,000$

Work in process $9,50018,500$

Finished goods $68,00034,000$

Cost incurred for the period

Raw materials purchases $ $186,000$

Factory payroll $100,000$

Factory overhead $($actual$)$

Indirect materials used $6,000$

Indirect labor used $23,000$

Other overhead costs $117,500$

In the Raw Materials Inventory T$-$account, insert amounts for beginning and ending balances along with purchases and indirect materials used. Solve for direct materials used in the period.

Compute the cost of direct labor used for the period.

In the Work in Process Inventory T$-$account, insert amounts for beginning and ending balances along with direct materials used $($from part $1),$ direct labor used $($from part $2),$ and applied overhead. Solve for cost of goods manufactured in the period.

In the Finished Goods Inventory T$-$account, insert amounts for beginning and ending balances along with cost of goods manufactured $($from part $3).$ Solve for cost of goods sold in the period $($do not consider any under$-$ or overapplied overhead$).$

In the Factory Overhead T$-$account, insert amounts for indirect materials used, indirect labor used, other overhead costs, and applied overhead. Solve for underapplied or overapplied overhead.