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 $ $28,000$ $ $54,000$

Work in process $9,50019,300$

Finished goods $57,00033,400$

Cost incurred for the period

Raw materials purchases $ $177,000$

Factory payroll $250,000$

Factory overhead $($actual$)$

Indirect materials used $12,000$

Indirect labor used $57,500$

Other overhead costs $119,000$

Raw materials purchases for cash.

Direct materials used.

Indirect materials used.