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. $76,800 in raw materials were purchased for cash. b. $73,000 in raw materials were used in production. Of this amount, $66,900 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $151,000 were incurred and paid. Of this amount, $133,100 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $125,200 were incurred and paid. e. Manufacturing overhead of $127,200 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: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period. Cash Raw Materials 0 Beg. Bal. 0 Beg. Bal. 76,800 a. a. 76,800 151,000 c 125,200 d. End. Bal. 353,000 End. Bal. 3,800 Beg. Bal. b. C. Work in Process 0 66,900 133,100 127,200 End. Bal. 327,200 e. Beg. Bal. b. C. d. Manufacturing Overhead 0 6,100 17,900 125,200 Beg. Bal. End. Bal. Beg. Bal. g. End. Bal. 149,200 End. Bal. 4 Finished Goods: 0 Cost of Goods Sold 73,000 b. g. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the adjusted cost of goods sold for the period. Adjusted cost of goods sold < Required 1 Required 2 >