Cash Raw Materials 114,000 (a] 102,000 (b) 146,000 V (b) X (a) 114,000 118,000 (c) X End. bal. 378,000 12,000 Work in Process Finished Goods 332,000 (f) 33,200 X (g) X (b) V 88,000 (f) 332,000 (c V 132,000 e V 112,000 298,800 Manufacturing Overhead Cost of Goods Sold 112,000 (e) O X (b) 14,000 34,000 (g) (g) 332,000 x (C 14,000 34,000 X (d) V 118,000Jurvin Enterprises recorded the following transactions for the past month. The company had no beginning inventories. a. $114.000 in raw materials were purchased for cash. b. $102,000 in raw materials were requisitioned for use in production. Of this amount, $88,000 was for direct materials, and the remainder was for indirect materials. c. Total labour wages of $146,000 were incurred and paid. Of this amount, $132,000 was for direct labour, and the remainder was for Indirect labour. d. Other manufacturing overhead costs of $118,000 were incurred and paid. e. Manufacturing overhead costs of $112,000 were applied to jobs using the company's predetermined overhead rate. f. All of the jobs in progress at the end of the month were completed and shipped to customers. g. The underapplied or overapplied overhead for the period was closed out to cost of goods sold