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Exercise 3-2 Prepare T-Accounts [LO3-2, LO3-4) Jurvin 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. indirect labor a $76,200 in raw materials were purchased for cash, b. $73,000 in raw materials were used in production of this amount, $66,500 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $151,600 were incurred and paid. Or this amount, $134,300 was for direct labor and the remainder was for d. Additional manufacturing overhead costs of $126,800 were incurred and pald. e Manufacturing overhead of $120,600 was applied to production using the company's predetermined overhead rate. 1. All of the jobs in process at the end of the month were completed. All of the completed jobs were shipped to customers h. Any underapplied or over applied 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. Post the above transactions to T-accounts Cash 0 Raw Materials 0 Bog. Bal Beg Bal a. 76,200 151,600 126,800 C. OOO 73,000 d. End. Bal. 354,600 End. Bal. 73,000 Finished Goods 0 Beg Bal. Bog. Bat. b Work in Process 0 66,500 134,300 126,800 327,600 327,000 g d. End. Bal 327,600 End, Bal Bog. Bal Beg. Bal. 9 Cost of Goods Sold 0 327,600 26,800 b. Manufacturing Overhead 0 6,500 17.300 126,800 120,600 26,800 3,200 SI h. a d > h. End, Bal End. Bal. 354,400