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 End of Period period $ 45,000 $ 40,000 9,200 18,500 65,000 34,600 Cost incurred for the period Raw materials purchases $ 174,000 Factory payroll 100,000 Factory overhead (actual) Indirect materials used 15,000 Indirect labor used 23,000 Other overhead costs 184,900 Journal entry worksheet K A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Journal entry worksheet