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 70% of direct labor cost. Beginning of Inventories Period End of Period Raw materials $ 43,606 $ 52, 080 Work in process 10, 206 21, 300 Finished goods 63, 606 35, 600 cost incurred for the period Raw materials purchases $ 210, 080 Factory payroll 345, 800 Factory overhead (actual) Indirect materials used 15, 080 Indirect labor used 80, 000 other overhead costs 120, 080 1. Incurred other actual overhead costs (all pald In Cash). 2. Applied overhead to work In process. Prepare Journal entries for the above transactions for the period. View transaction list Journal entry worksheet A > Record the entry for other actual overhead costs incurred (all paid in Cash). Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Work in process inventory 265,000 Factory wages payable 265,000 Record entry Clear entry View general journalJournal entry worksheet A A B Record the entry to apply overhead to work in process. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Factory overhead 80,000 Factory wages payable 80,000 Record entry Clear entry View general journal