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 $ 42,000 9,300 59,000 End of Period $ 42,000 19,200 33,800 Cost incurced for the period Raw materials purchases $ 171,000 Factory payroll 250.000 Factory overhead (actual) Indirect materials used 12,000 Indirect labor used 57,500 Other overhead costs 97,500 1. Direct laborused (recorded as factory wages payable) 2. Indirect labor used (recorded as factory wages payable) Prepare journal entries for the above transactions for the period. Journal entry worksheet