Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Record the indirect materials used. Note: Enter debits before credits. Required information [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. 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used