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. Inventories Raw materials Work in process Finished goods Beginning of period End of Period $ 42,000 $ 33,000 9,200 64,000 20,500 34,900 Cost incurred for the period Raw materials purchases $194,000 Factory payroll 150,000 Factory overhead (actual) Indirect materials used 7,000 Indirect labor used 34,500 Other overhead costs, 93,000 Journal entry worksheet < A B C Record the direct materials used. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Direct materials used Cash > Journal entry worksheet < A B C Record the indirect materials used. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit