Direct LABOR used

Indirect LABOR used (not materials)

Required information Use the following information to answer questions. (Static) (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 70% of direct labor cost. Inventorien Raw materials Work in process Finished goods Beginning of Period $ 43,000 10,200 63,000 End of Period $ 52,000 21,300 35,600 Coot incurred for the period Raw materials purchases $ 210,000 Factory payroll 345,000 Factory overhead (actual) Indirect materials used 15,000 Indirect labor used 80,000 Other overhead costs 120,000 Exercise 15-14 (Static) Recording direct and indirect labor LO P2, P3 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. Required information View transaction St Journal entry worksheet B > Record the entry for direct labor used. Note: Enter debits before credits. Transaction 1 Credit General Journal Direct labor used Factory wages payable Debit 345,000 345,000 Record entry Clear entry View general Journal