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	Beginning of period	End of Period
Raw materials	$ 39,000	$ 44,000
Work in process	10,000	19,100
Finished goods	53,000	34,800

Cost incurred for the period
Raw materials purchases	$ 195,000
Factory payroll	250,000
Factory overhead (actual)
Indirect materials used	11,000
Indirect labor used	57,500
Other overhead costs	95,000

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.