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 15,800 Indirect labor used 23,000 Other overhead costs 104,080 Record the raw material purchases for cash. Note: Enter debits before credits. Transaction General Journal Debit Credit A B > Record the direct materials used. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record the indirect materials used. Note: Enter debits before credits. General Journal Debit Credit Transaction 3