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 70% of direct labor cost. Inventories Raw materials Work in process Finished goods Beginning of Period End of Period $ 43,000 $ 52,000 10,200 21,300 63,000 35,600 Cost incurred for the period Raw materials purchases $ 210,000 Factory payroll 345,000 Factory overhead (actual) Indirect materials used 15,000 Indirect labor used 80,000 Other overhead costs 120,000 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable). Prepare journal entries for the above transactions for the period.