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 Work in process Finished goods Beginning of period End of Period $ 28,000 $ 53,000 9,900 66,000 19,400 33,400 Cost incurred for the period Raw materials purchases $ 175,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 17,000 Indirect labor used Other overhead costs 69,000 115,500 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period.