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	$ 44,000	$ 46,000
Work in process	9,100	18,500
Finished goods	61,000	34,600

Cost incurred for the period
Raw materials purchases	$ 191,000
Factory payroll	150,000
Factory overhead (actual)
Indirect materials used	12,000
Indirect labor used	34,500
Other overhead costs	105,500

1. In the Raw Materials Inventory T-account, insert amounts for beginning and ending balances along with purchases and indirect materials used. Solve for direct materials used in the period. 2. Compute the cost of direct labor used for the period. 3. In the Work in Process Inventory T-account, insert amounts for beginning and ending balances along with direct materials used (from part 1), direct labor used (from part 2), and applied overhead. Solve for cost of goods manufactured in the period. 4. In the Finished Goods Inventory T-account, insert amounts for beginning and ending balances along with cost of goods manufactured (from part 3). Solve for cost of goods sold in the period (do not consider any under- or overapplied overhead). 5. In the Factory Overhead T-account, insert amounts for indirect materials used, indirect labor used, other overhead costs, and applied overhead. Solve for underapplied or overapplied overhead.

Raw Materials Inventory Work in Process Inventory Beginning Beginning Beginning Beginning Purchases Direct materials Indirect materials Ending Ending Ending 0 Ending Finished Goods Inventory Factory Overhead Beginning Beginning Beginning Beginning 12,000 34,500 Ending 0 Ending 105,500 152,000 Compute the cost of direct labor used for the period. The cost of direct labor for the period Cost of direct labor used