33) Sefcovic Enterprises LLC recorded the following transactions for the just completed month. The company had no beginning inventories. 1. (1) Raw materials purchased for cash, $110,000 2. (2) Direct materials requisitioned for use in production, $79,000 3. (3) Indirect materials requisitioned for use in production, $15,000 4. (4) Direct labor wages incurred and paid, $125,000 5. (5) Indirect labor wages incurred and paid, $22,000 6. (6) Additional manufacturing overhead costs incurred and paid, $134,000 7. (7) Manufacturing overhead costs applied to jobs, $125,000 8. (8) All of the jobs in process were completed. 9. (9) All of the completed jobs were shipped to customers. 10. (10) Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Required: a. Post the above transactions to the T-accounts:b. Determine the adjusted cost of goods sold for the month.