The following information is available for ADT Company, which produces special-order security products and uses ajob order costing system. Overhead is applied using a predetermined overhead rate of 55% of direct labor cost. Beginning End of Inventories of period Period Raw materials $ 45,888 $ 43,888 Work in process 9,888 19,788 Finished goods 64,888 34,688 Cost incurred for the period Raw materials purchases $ 188,888 Factory payroll 258,888 Factory overhead (actual) Indirect materials used 13,888 Indirect labor used 57,588 Other overhead costs 183,588 Direct labor used (recorded as factory wages payable). Indirect labor used (recorded as factory wages payable). eparejournal entries for the above transactions for the period. View transaction list Journal entry worksheet Record the entry for direct labor used. Note: Enter debits before credits. Record the entry for indirect labor used. Note: Enter debits before credits