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.r

1. Raw materials purchases for cash.

2. Direct materials used. 

3. Indirect materials used. 

Prepare journal entries for the above transactions for the period.r

Inventories Raw materials Work in process Finished goods Beginning of period $ 39,000 9,600 68,000 Cost incurred for the period. Raw materials purchases Factory payroll Factory overhead (actual) Indirect materials used Indirect labor used Other overhead costs End of Period $ 44,000 18,100 34,400 $ 192,000 150,000. B,000 34,500 109,500