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 End of period Period Raw materials $ 29,000 $ 48,000 Work in process 9,300 18,180 Finished goods 54,000 33,388 Cost incurred for the period Raw materials purchases $ 171,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 16,800 Indirect labor used 69,000 Other overhead costs 106,500 1. Incurred other actual overhead costs (all paid 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 -45 Record the entry for other actual overhead costs incurred (all paid in Cash). Note: Enter debits before credits Transaction General Journal Debit Credit Note: Enter debits before credits. Transaction General Journal Debit Credit 1 + Record entry Clear entry View general journal Record the entry to apply overhead to work in process. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general journal