Journal entry worksheet Note: Enter debits before credits. Record the entry to apply overhead to work in process. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the entry for other actual overhead costs incurred (all paid in Cash). Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the indirect materials used. Note: Enter debits before credits. 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