Durvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a recent month is shown below. a. $76,400 in raw materials were purchased for cash. 6.57.100 in raw materials were used in production of this amount, $66,100 was for direct materials and the remainder was for Indirect materials c. Total labor wages of $152,600 were incurred and pald. Of this amount. $133,700 was for direct labor and the remainder was for Indirect labor d. Additional manufacturing overhead costs of $125,700 were incurred and paid. e Manufacturing overhead of $124,600 was applied to production using the company's predetermined overhead rate. t. All of the jobs in process at the end of the month were completed 9. All of the completed jobs were shipped to customers. h. Any underapplied or overapplled overhead for the period was closed to cost of Goods Sold Required: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period. os Complete this question by entering your answers in the tabs below. Required 1 Required 2 Post the above transactions to T-accounts Cash ook Raw Materials Credit Debit Beginning balance Credit Debit Beginning balance int a 0 76,400 a 71,8006 C d 76.400 152.600C 125.700d Ending balance 354,700 Ending balance 4,600 rences Work In Process Finished Goods Credit Credit Debit Beginning balance b Debit Beginning balance 0 124,000 ol 66,100 133,700 125,700 d Ending balance 200,900 Ending balance Cost of Goods Sold Manufacturing Overhead Debit Credit Beginning balance 125,700 Debit Beginning balance Credit Ending balance 125,700 Ending balance