The following information is available for Sam 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 $ 43,000 $ 48,000 Work in process 9,300 20,900 Finished goods 69,000 33,200 Cost incurred for the period Raw materials purchases $ 177,000 Factory payroll 250,000 Factory overhead (actual) Indirect materials used 16,000 Indirect labor used 57,500 Other overhead costs 114,500

Record the raw material purchases for cash.

Record the direct materials used.

Record the indirect materials used.

Prepare journal entries for the above transactions for the period.