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. Beginning of period Inventories Raw materials $ 38,000 End of Period $ 40,000 Work in process 9,800 19,100 Finished goods 63,000 34,400 Raw materials purchases Cost incurred for the period Factory payroll Factory overhead (actual) $ 171,000 250,000 Indirect materials used 13,000 Indirect labor used Other overhead costs 57,500 114,500 1. Incurred other actual overhead costs (all paid in Cash). 2. Applied overhead to work in process.