Jurvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a Required $2$

Post the above transactions to T$-$accounts.

recent month is shown below.

a$.$ $$75,600$ in raw materials were purchased for cash.

b$.$ $$73,000$ in raw materials were used in production. Of this amount, $$66,000$ was for direct materials and the remainder was for

indirect materials.

c$.$ Total labor wages of $$152,700$ were incurred and paid. Of this amount, $$134,800$ was for direct labor and the remainder was for

indirect labor.

d$.$ Additional manufacturing overhead costs of $$126,200$ were incurred and paid.

e$.$ Manufacturing overhead of $$121,100$ was applied to production using the company's predetermined overhead rate.

f$.$ All of the jobs in process at the end of the month were completed.

g$.$ All of the completed jobs were shipped to customers.

h$.$ Any underapplied or overapplied overhead for the period was closed to Cost of Goods Sold.

Required:

Post the above transactions to T$-$accounts.

Determine the adjusted cost of goods sold for the period.