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 Raw materials Work in process Beginning of period $ 43,000 End of Period $ 51,000 9,200. 55,000 18,600. 34,200 Finished goods Raw materials purchases Cost incurred for the period Factory payroll $188,000 300,000 Factory overhead (actual) Indirect materials used 8,000 Indirect labor used 69,000 Other overhead costs 92,500 Exercise 15-13 (Algo) Recording materials; direct and indirect LO P1, P3 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.