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 Finished goods Beginning of period $ 47,000 9,200 61,000 End of Period $ 42,000 20,600 34,100 Raw materials purchases Cost incurred for the period Factory payroll $ 188,000 250,000 Factory overhead (actual) Indirect materials used 13,000 Indirect labor used Other overhead costs 57,500 103,000 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. View transaction list Journal entry worksheet < A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit >