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 $ 35,000 $ 49,000 Work in process 9,800 20,100 Finished goods 69,000 34,000 Cost incurred for the period Raw materials purchases $ 187,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 10,000 Indirect labor used 69,000 Other overhead costs 99,000 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.