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	$ 33,000	$ 31,000
Work in process	9,900	19,700
Finished goods	55,000	33,100

Cost incurred for the period
Raw materials purchases	$ 178,000
Factory payroll	250,000
Factory overhead (actual)
Indirect materials used	17,000
Indirect labor used	57,500
Other overhead costs	98,000

1. Raw materials purchases for cash.
2. Direct materials used.
3. Indirect materials used.

Prepare journal entries for the above transactions for the period.