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. a $76,400 in raw materials were purchased for cash. b. $71,100 in raw materials were used in production. Of this amount, $67,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $150,900 were incurred and paid. Of this amount, $133,600 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $126,000 were incurred and paid. e. Manufacturing overhead of $126,400 was applied to production using the company's predetermined overhead rate. 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 overapplied 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. Complete this question by entering your answers in the tabs below. Required Required 1 2 Post the above transactions to T-accounts. Cash Raw Materials Beg. Bal. Beg. Bal. 174,600 a. 74,600 a 150,900 C. 126,000 a 71,100. End. Bal. 202,300 End. Bal. 3.500 Work in Process Beg. Bal. Finished Goods Beg. Bal. 133,600 126,400 327,000 327.000 End. Bal. 260,000 End. Bal. Manufacturing Overhead Cost of Goods Sold Beg Bal Beg. Bal. g 4,100 17 300 126,000 120.400 e 21,000 in 327,000 21,000 th End. Bal End. Bal 348.000 Required Required 2 >