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 $ 28,000 $ 56,000 Work in process 9,400 20,200 Finished goods 55,000 33,800 Cost incurred for the period Raw materials purchases $ 196,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 11,000 Indirect labor used 69,000 Other overhead costs 109,000 Exercise 19-13 (Algo) Recording materials; direct and indirect LO P1, P3 Raw materials purchases for cash. Direct materials used. Indirect materials used