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 $ 38,000 $ 59,000 Work in process 9,300 20,100 Finished goods 59,000 33,500 Cost incurred for the period Raw materials purchases $ 180,000 Factory payroll 200,000 Factory overhead (actual) Indirect materials used 11,000 Indirect labor used 46,000 Other overhead costs 91,500

1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.