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 $ $48,000$ $ $45,000$

Work in process $9,70018,900$

Finished goods $63,00034,300$

Cost incurred for the period

Raw materials purchases $ $170,000$

Factory payroll $100,000$

Factory overhead $($actual$)$

Indirect materials used $8,000$

Indirect labor used $23,000$

Other overhead costs $119,500$

Direct labor used $($recorded as factory wages payable$).$

Indirect labor used $($recorded as factory wages payable$).$

Prepare journal entries for the above transactions for the period.

Record the entry for direct labor used.

Record the entry for indirect labor used.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.

Direct labor used $($recorded as factory wages payable$).$

Indirect labor used $($recorded as factory wages payable$).$

repare journal entries for the above transactions for the period.

Journal entry worksheet

Record the entry for direct labor used.

Note: Enter debits before credits.