I only need help on the two red dotted marks

Jumin Enterprises is a menufiscturing compony thst had no beginning Inventories. A subset of the tronssctions that it recorded during s recent manth is shown below. 2. $76,500 in row materis la were purchssed for cosh. b. $71,500 in row materisa were used in production. Of this smount, $66,000 wss for direct materisls snd the rembinder wes for indirect moterisal: incirect isbor. d. Additionsl manufiscturing overhesd costs of $125,100 were incurred snd psid. e Msnufocturing overheod of $120,600 wss spplied to production using the compsny's predetermined overhesd rate. f. All of the jabs in process st the end of the month were completed. 9. All of the completed jobs were shipped to customers. h. Any underspolied or overspolied overhesd for the period was clased to Cost of Goods Sold. Required: 1. Poat the sbove tronssctions to T-sccounts. 2 Determine the odjusted cost of goods sold for the period. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Poest the above trancactions to T-socnunts