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 $ 41,000 $ 41,000 Work in process 9,800 18,800 Finished goods 51,000 34,000 Cost incurred for the period Raw materials purchases $ 173,000 Factory payroll 100,000 Factory overhead (actual) Indirect materials used 15,000 Indirect labor used 23,000 Other overhead costs 91,500 1. Incurred other actual overhead costs (all paid in Cash). 2. Applied overhead to work in process. Prepare journal entries for the above transactions for the period.