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 Beginning of period End of Period $ 35,000 $ 39,000 Work in process 9,900 Finished goods 56,000 20,900 33,500 Cost incurred for the period Raw materials purchases $ 183,000 Factory payroll 200,000 Factory overhead (actual) Indirect materials used 6,000 Indirect labor used Other overhead costs 46,000 106,500 1. Direct labor used (recorded as factory wages payable). 2. Indirect labor used (recorded as factory wages payable). Prepare journal entries for the above transactions for the period. View transaction Bat Journal entry worksheet < A B Record the entry for direct labor used. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit