Jurvin Enterprises is a manufacturing company that had no beginning inventones A subset of the fransactions that it recorded during recent month is shown below. a. $94.000 in raw materials were purchased for cash. b. $89,000 in raw materials were used in production. Of this amount $38.000 was for cirect materials and the remainder was for indirect matelals c. Total labor wages of $132,000 were incurred and paid. Of this amount \$112,000 was for direct labor and the remainder was for indirect labor, d. Additional manufacturing overhesd costs of $143,000 were incured and paid. e. Manufactuhing overhead of $152,000 was applied to production using the company's precetermined ovethead rate. f. All of the jobs in process at the end of the month were completel. 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. Derermine the adjusted cost of goods sold for the period