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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 $ $38,000$ $ $41,000$

Work in process $9,20020,300$

Finished goods $63,00033,500$

Cost incurred for the period

Raw materials purchases $ $184,000$

Factory payroll $300,000$

Factory overhead $($actual$)$

Indirect materials used $13,000$

Indirect labor used $69,000$

Other overhead costs $107,000$

Exercise $19-13($Algo$)$ Recording materials; direct and indirect LO P$1,$ P$3$

Raw materials purchases for cash.

Direct materials used.

Indirect materials used.

Prepare journal entries for the above transactions for the period.Required information

Use the following information to answer questions. $($Algo$)$

$[$The following information applies to the questions displayed below.$]$

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.

Exercise $19-13($Algo$)$ Recording materials; direct and indirect LO P$1,$ P$3$

Raw materials purchases for cash.

Direct materials used.

Indirect materials used.

Prepare journal entries for the above transactions for the period.

Journal entry worksheet

Record the raw material purchases for cash.

Note: Enter debits before credits.