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 Beginning of period End of Period $ 29,000 $ 59,000 9,600 19,700 64,000 34,000 Finished goods Raw materials purchases Factory payroll Cost incurred for the period Factory overhead (actual) $194,000 150,000 Indirect materials used 14,000 34,500 106,000 Indirect labor used Other overhead costs 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.