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 $ 43,000 $ 48,000

Work in process 9,300 20,900 Finished goods 69,000 33,200 Cost incurred for the period Raw materials purchases $ 177,000 Factory payroll 250,000 Factory overhead (actual) Indirect materials used 16,000 Indirect labor used 57,500 Other overhead costs 114,500

Record the entry for other actual overhead costs incurred (all paid in Cash). Record the entry to apply overhead to work in process.